We make and sell a single product; we never have any inventories. we use normal absorption costing, with overhead (oh) applied using units as the allocation base (this is reasonable, since we are a single-product company). for 2014, we had estimated our annual oh at $8,254,000; our actual 2014 oh was $7,967,450. in 2014, we actually made 2,143,423 units, and we had over-applied oh by $91,343. how many units did we estimate we would make and sell in 2014?