During the most recent year, Evans Company had operating income of $$93,000$ using absorption costing and $$85,000$ using variable costing. The fixed manufacturing overhead application rate was $$6$ per unit. There were no beginning inventories. If $25,000$ units were produced last year, what were the sales in units for last year?

a$.26,333$

b$.14,167$

c$.23,667$

d$.15,500$