Sunland Cookies bakes, packages, and distributes a variety of delicious cookies, including the company's best-selling chocolate chip and oatmeal raisin cookies. Edward, the head accountant, is finishing an accounting recap for the year and has gathered data about each of these popular treats. Chocolate Chip: Beginning WIP Inventory: $12447 Ending WIP Inventory: $9877 Oatmeal Raisin: Beginning WIP Inventory: $8442 Ending WIP Inventory: $3350 Edward would like to take a closer look at the unit cost for each cookie to assist management in making better decisions for the upcoming year. Edward has compiled the following costing information: Chocolate Chip Oatmeal Raisin Wages (Stirring) $26994 $24467 Wages (Baking) $18080 $14322 Wages (Packaging) $10876 $9993 Cookie Materials $18240 $16675 Manufacturing Overhead (MOH) $33301 $30853 Sunland has determined the unit cost of Chocolate Chip to be $1.39 and the unit cost of Oatmeal Raisin to be $1.73. How many Oatmeal Raisin cookies did the company manufacture during the year?

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