Haunted Horrors Co. makes scary masks for Halloween and uses variable costing to create its income statements. Haunted Horrors started September with 250 Halloween masks. At the end of September, the inventory count was 189 Halloween masks. The operating income for September was $67,000. The company's fixed manufacturing overhead cost per unit is $52. In October, the variable costing operating income increased by $6,000 and the absorption costing operating income was $78,500. What is the number of units that were deferred/released (or the change in finished goods inventory from the beginning to the end) in October? 106 221 O 500 0 61