Miller Co. started operations on January 1, 20x8. Data for the first year of operations is as follows:

		20x8
Production (units)		72668
Sales (units)		59709
Selling price		$93
Variable costs
	Production	45
	Selling and administrative	10
Fixed costs
	Production	851126
	Selling and administrative	537144

What is the cost of goods sold for 20x8 if absorption costing is used?

Select one:

a. $2014906

b. $2770151

c. $4424693

d. $3386248

During 20x5, Meola Company reported an operating income of $77095 using absorption costing and an operating income of $72138 using variable costing. The fixed overhead application rate has been $3.06 per unit for the last 3 years. If 22098 units were produced during 20x5, what were the sales in units for 20x5?

Select one:

a. 20478

b. 27055

c. 17141

d. 23718