Fighting Irish Company Reported the Following Information About the Production

Fighting Irish Company reported the following information about the production and sales of its only product during its first month of operations: $\begin{array}{ll}\text { Sales }(\$ 225 \text { per unit) } & \$ 360,000 \\\text { Direct materials used } & \$ 176,000 \\\text { Direct labor } & \$ 100,000 \\\text { Variable factory overhead } & \$ 44,000 \\\text { Fixed factory overhead } & \$ 80,000 \\\text { Variable s elling and administrative } & \$ 20,000 \\\text { expenses } &\\\text { Fixed selling and adminis trative expenses }&\$10,000\\\text { Ending inventories: Direct materials }&-0-\\\text { WIP } & -0- \\\text { Finished goods } & \mathbf{4 0 0} \text { units }\end{array}$ were produced.

A) 400 units
B) 1,600 units
C) 1,575 units
D) 2,000 units