During the year just ended, Roberts Company's operating income under absorption costing was $3,000 lower than its operating income under variable costing. The company sold 9,000 units during the year, and its variable costs were $9 per unit, of which $3 was variable selling expense. If production cost is $11 per unit under absorption costing every year, how many units did the company produce during the year? Multiple Choice 8,000 units. 8,400 units. 9,600 units. 10,000 units.