During the Year Just Ended,Roberts Company's Operating Income Under Absorption

Multiple Choice

During the year just ended,Roberts Company's operating income under absorption costing was $3,000 lower than its operating income under variable costing.The company sold 9,000 units during the year,and its variable costs were $9 per unit,of which $3 was variable selling expense.If production cost is $11 per unit under absorption costing every year,how many units did the company produce during the year?

A) 8,000 units.
B) 8,400 units.
C) 9,600 units.
D) 10,000 units.