Craft Company produces a single product. Last year, the company had a net operating income of $83,560 using absorption costing and $76,900 using variable costing. The fixed manufacturing overhead cost was $6 per unit. There were no beginning inventories. If 25,300 units were produced last year, then sales last year were:

a) 26,410 units

b) 31,960 units

c) 24,190 units

d) 18,640 units