Variable and Absorption Costing

Beech Company produces a single product. The company has 85,000 units in its beginning inventory. Beech's variable production costs during the year were $10 per unit and fixed manufacturing overhead costs were applied at $30 per unit (which was the same as last year). The company's net operating income is $144,000 lower under variable costing than it is under absorption costing; and the company uses FIFO and closes any over- or under-applied overhead directly to cost of goods sold. Given these facts, what was the number of units of product in ending inventory?

Answer units