Waterloo Skyline Experienced the Following Costs in 2014 There Was No Beginning Inventory

Multiple Choice

Waterloo Skyline experienced the following costs in 2014: $\begin{array}{lr}\text { Direct materials } & \$ 3.15 \text { per unit } \\\text { Direct labor } & \$ 2.80 \text { per unit } \\\text { Variable manufacturing overhead } & \$ 1.45 \text { per unit } \\\text { Fixed manufacturing overhead } & \$ 12.60 \text { per unit }\end{array}$ There was no beginning inventory. During the year, the company sold 190,000 units. If net income using full and variable costing was $939,020 and $905,000, respectively, how many units did the company produce in 2014?

A) 192,700
B) 2,700
C) 187,300
D) 46,951