Gel Shell makes gel nail polish, which they sell for $18/bottle. Gel Shell has the following costs

Gel Shell's Costs

Type of Cost	Amount
Direct Materials	$2/unit
Direct Labor	$3/unit
Variable Overhead	$4/unit
Fixed Overhead	$800,000/year
Variable sales and administrative	$1/unit
Fixed sales and administrative	$80,000/year

In the current year, Gel Shell produced 160,000 bottles of nail polish and sold $170,000 bottles of nail polish. The ended the year with 30,000 unsold bottles of nail polish.

How many units did Gel Shell have in beginning inventory?

Group of answer choices

a. 30,000

b. 40,000

c. 10,000

d. 20,000