Hansen Company produces a single product. During the last year, Hansen had net operating income under absorption costing that was $12,000 lower than its income under variable costing. The company sold 19,000 units during the year, and its variable costs were $15 per unit, of which $10 was variable selling expense. If fixed production cost is $7.5 per unit under absorption costing every year, then how many units did the company produce during the year?

	16,600 units
	18,200 units
	20,600 units
	17,400 units