For 2014, Arco Company's operating income computed by the Absorption Costing method was $6,400 and its operating income computed by the Variable Costing method was $9,100. The product's cost was $17 under variable costing and $20 under absorption costing. If the ending inventory consisted of 2,100 units, the beginning inventory in units must have been:

Question 4 options:

a)	3,000 units

b)

900 units

c)	1,200 units

d)	Cannot be determined