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Crane Company sells its product for $11100 per unit. Variable costs per unit are manufacturing. $5600; and selling and administrative $125. Fixed costs are: $51000 manufacturing overhead, and $61000 selling and administrative. There was no beginning inventory at 1/1/20. Production was 34 units per year in 2020-2022. Sales were 34 units in 2020,30 units in 2021, and 38 units in 2022 Income under variable costing for 2022 is O $86250 $92250. O $85250 O $79650