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Hansen Company produces a single product. During the last year, Hansen had net operating income under absorption costing that was $17,820 lower than its income

Hansen Company produces a single product. During the last year, Hansen had net operating income under absorption costing that was $17,820 lower than its income under variable costing. The company sold 10,500 units during the year, and its variable costs were $18 per unit, of which $9 was variable selling expense. If fixed production cost is $11 per unit under absorption costing every year, then how many units did the company produce during the year?

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