In 2015, Jacobs income under absorption costing was $3,600 lower than under direct/variable costing. The company sold 10,000 units during the year. Variable costs were $19 per unit, of which $2 was variable selling expense. The remainder was for direct materials, direct labor, and variable manufacturing overhead. The production cost was $21 per unit under absorption costing. How many units did Jacob produce during 2015?

Group of answer choices

A. 8,800

B. 9,100

C. 10,900

D. 11,200