During its first year of operations, Farmer Company paid $30,000 for direct materials and $50,000 in wages for production workers. Lease payments, utility costs, and depreciation on factory equipment totaled $15,000. General, selling, and administrative expenses were $20,000. The average cost to produce one unit was $5.00. How many units were produced during the period?

	a.	20,000
	b.	25,000
	c.	23,000
	d.	19,000