Craft Company produces a single product. Last year, the company had a net operating income of $96,860 using absorption costing and $82,300 using variable costing. The fixed manufacturing overhead cost was $13 per unit. There were no beginning inventories. If 23,800 units were produced last year, then sales last year were:
A. 24,920 units
B. 22,680 units
C. 38,360 units
D. 9,240 units