Dust Inc. manufactures fireworks and sells them for $55 per unit. Dust's variable manufacturing costs are $14 per unit and its total fixed manufacturing overhead costs are $315,000 per year. During its first year of operations, Dust produced 8,750 units and its operating income was $26,600 using absorption costing and $14,000 using variable costing. How many units did Dust sell in its first year of operations? O 7,700 units O 8,050 units O 8,400 units O 8,750 units None of the above