Question 19: Craft Corporation produces a single product. Last year, the company had a net operating income of $86,040 using absorption costing and $75,800 using variable costing. The fixed manufacturing overhead cost was $8 per unit. There were no beginning inventories. If 22,500 units were produced last year, then sales last year were:

A) 12,260 units

B) 21,220 units

C) 23,780 units

D) 32,740 units