Craft Company produces a single product. Last year, the company had a net operating income of $96,450 using absorption costing and $76,200 using variable costing. The fixed manufacturing overhead cost was $15 per unit. There were no beginning inventories. If 26,800 units were produced last year, then sales last year were:

a) 6,550 units

b)25,450 units

c)28,150 units

d)47,050 units