Last Year,Stephen Company Had 20,000 Units in Its Ending Inventory

Multiple Choice

Last year,Stephen Company had 20,000 units in its ending inventory.During the year,Stephen Company's variable production costs were $12 per unit.The fixed manufacturing overhead cost was $8 per unit in the beginning inventory.The company's operating income for the year was $9,600 higher under variable costing than it was under absorption costing.Given these facts,what must have been the number of units of product in the beginning inventory last year?

A) 18,800 units.
B) 19,200 units.
C) 19,520 units.
D) 21,200 units.