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M&H's unit production cost under variable costing is $26, and $33 under absorption costing. Net income under variable costing was $222000 and $161800 under absorption

M&H's unit production cost under variable costing is $26, and $33 under absorption costing. Net income under variable costing was $222000 and $161800 under absorption costing last year. Production equalled 62000 units. How many units did M&H sell?

a)70600

b)53400

c)69000

d)55000

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