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I' For the most recent yea r. Atlantic Company's operating income computed using the absorption costing method was $8,000. and its operating income computed using the variable costing method was $10,000. The company's unit product cost was $20 under variable costing and $26 under absorption costing. Atlantic produces the same number of units each yea L What must have been the beginning inventory if the ending inventory consisted of 1,400 units? Round your nal answer to the nearest whole number