Roberts Company produces a single product. This year, the company's net operating income under absorption costing was $2,000 lower than under variable costing. The company sold 8,000 units during the year, and its variable costs were $8 per unit (including $2 was variable selling and administrative expense). If production cost was $10 per unit under absorption costing, then how many units did the company produce during the year? (The company produced the same number of units last year.) a. 8500 units b. 7000 units c. 9000 7500 units