For the most recent year, Atlantic Company's net income computed by the absorption costing method was $7,400, and its net income computed by the variable costing method was $10,100. The companys unt product cost was $17 under variable costing and $22 under absorption costing. If the ending inventory consisted of 1, 460 units, the beginning inventory must have been; 0 a. 920 units. O b.1,460 units. O c. 2,000 units. O d. 12,700 units.