A Company Has the Following Information for Its First Month

A company has the following information for its first month of operations: $\begin{array}{lr}\text { Sales } \$ 65 \text { per unit) } & \$ 91,000 \\\text { Raw materials used } & 25,000 \\\text { Direct labor } & \$ 42,000 \\\text { Variable factory overhead } & \$ 17,000 \\\text { Fixed factory overhead } & \text { unknown } \\\text { Variable selling and administrative } & \$ 3,000 \\\text { Fixed selling and administrative } & \$ 5,000 \\\text { Gross profit } & \$ 30,000 \\\text { Contribution margin } & \text { unknown }\\\\\text { Ending inventories: }\\\\\text { Raw materials } & \$ 7,000 \\\text { WIP } & \text { none } \\\text { Finished goods } & 1,200 \text { units }\end{array}$ _____ units were sold during the period.

A) 0
B) 1,400
C) 2,400
D) 3,600