On January 1, 2020, TOMMY Company had 16,000 units in its beginning inventory. During the year, the company's net income for the year was P 24,000 higher under absorption costing than it was under direct costing. Given these facts, the number of units of product in the inventory on December 31, 2020 must have been

A. 22,000 units B. 10,000 units C. 6,000 units D. 4,000 units

During 2020, JAMES Company's income under absorption costing was P 3,600 lower than its income under direct costing. The company sold 10,000 units during the year and its variable costs were P 9 per unit, of which P 1 was variable selling expense. If production cost was P 11 per unit under absorption costing, then how many units did the company produce during the year?

A. 8,200 units B. 8,800 units C. 11,200 units D.11,800 units