Croft Corporation produces a single product. Last year, the company had a net operating income of $88,180 using absorption costing and $79,600 using variable costing. The fixed manufacturing overhead cost was $6 per unit. There were no beginning inventories. If 27,200 units were produced last year, then sales last year were: 18,620 units 25,770 units 28,630 units 35,780 units