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Forks Industries produces a single product. For the most recent year, the company's net operating income computed by the absorption costing method was $17,350, and

Forks Industries produces a single product. For the most recent year, the company's net operating income computed by the absorption costing method was $17,350, and its net operating income computed by the variable costing method was $19,854. The company's unit product cost was $45 under variable costing and $53 under absorption costing. If the ending inventory consisted of 948 units, the beginning inventory must have been:

635 units 990 units 1261 units 906 units

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