Croft Corporation produces a single product. Last year, the company had a net operating income of $100,640 using absorption costing and $75,800 using variable costing. The fixed manufacturing overhead cost was $12 per unit. There were no beginning inventories. If 27,900 units were produced last year, then sales last year were:

Multiple Choice 29.970 units 3,060 units 25,830 units 52,740 units