For the most recent year, Atlantic Company's operating income computed using the absorption costing method was $$8,000,$ and its operating income computed using the variable costing method was $$10,000.$ The company's unit product cost was $$20$ under variable costing and $$26$ under absorption costing. Atlantic produces the same number of units each year. What must have been the beginning inventory if the ending inventory consisted of $1,400$ units? Round your final answer to the nearest whole number.

Multiple Choice

$923$ units.

$1,460$ units.

$1,733$ units.

$12,700$ units.