Lord Berbrooke Co. makes necklaces for all the viscountesses of London and uses variable costing to create its income statements. Lord Berbrooke Co. started February with 350 necklaces. At the end of January, the inventory count was 289 necklaces. The operating income for February was $55,000. The company's fixed manufacturing overhead cost per unit is $78. In February, the variable costing operating income increased by $9,000 and the absorption costing operating income was $69,600. What is the number of units that were deferred/released (or the change in finished goods inventory from the beginning to the end) in February (rounded to the nearest whole number)? 75 72 65 61