Scenic Company had $11,500$ units in its ending inventory on December $31,$

$2023.$ During $2023,$ the company$$s variable production costs were $$8$ per unit and its

fixed manufacturing overhead rate was $$5$ per unit. If the company$$s operating

income for $2023$ was $$13,000$ lower under variable costing than it was under

absorption costing, how many units were in beginning inventory on January $1,2023?$

$($Assume the company uses normal costing$)$

a$.14,100$ units

b$.13,125$ units

c$.9,875$ units

d$.14,000$ units

e$.10,500$ units

f$.8,900$ units

g$.12,500$ units

h$.$ None of the above