Dolban Company reported the following information about the production and sales of its only product during its first month of operations: Sales ($225 per unit) $360 000 Direct materials used $176 000 Direct Labour $100 000 Variable factory overhead $44 000 Fixed factory overhead $80 000 Variable selling and administrative expenses $20 000 Fixed selling and administrative expenses $10 000 Ending Inventories: Finished goods 400 units The number of units sold would be: a. 220 units Ob. 2000 units c. 1600 units d. 880 units