During the month of May, Robinson Corporation sold 1,000 units. The cost per unit for May was as

follows:

Cost Per Unit

Direct materials ..........................................$ 5.50

Direct labor..............................................3.00

Variable manufacturing overhead.............................1.00

Fixed manufacturing overhead...............................1.50

Variable administrative costs .................................50

Fixed administrative costs .................................. 3.50

Total ...................................................$15.00

Mays income using absorption costing was $9,500. The income for May, if variable costing had been

used, would have been $9,125. The number of units Robinson produced during May was

a. 750 units.

b. 925 units.

c. 1,075 units.

d. 1,250 units.