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M&H's unit production cost under variable costing is $24, and $31 under absorption costing. Net income under variable costing was $237000 and $178900 under absorption

M&H's unit production cost under variable costing is $24, and $31 under absorption costing. Net income under variable costing was $237000 and $178900 under absorption costing last year. Production equalled 70000 units. How many units did M&H sell?

78300

61700

77000

63000

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