In 20X5, Sem and Annies income under direct costing was $3,600 lower than under absorption costing. The company sold 10,000 units during the year. Variable costs were $19 per unit of which $1 was variable selling expense. The remainder was for direct materials. Direct labor, and variable manufacturing overhead.

The production cost was $51 per unit under absorption costing.

How many units were produced during 20X5?

a. 8,800 b. 9,100 c. 10,000 d. 10,900 e. 11,200

ASAP, pls be fast.. It will be appraised.