During the last year, Hansen Company had operating income under absorption costing that was $5,500 lower than its operating
income under variable costing. The company sold 9,000 units during the year, and its variable costs were $10 per unit, of which
$6 was variable selling expense. If fixed production cost is $5 per unit under absorption costing every year, how many units did
the company produce during the year?
a. 7,900 units
b. 7,625 units
c. 10,100 units
d. 8,450 units