2116. Nielson Corp. sells its product for $8,800 per unit. Variable costs per unit are: manufacturing, $4,800, and selling and administrative, $100. Fixed costs are: $24,000 manufacturing overhead, and $32,000 selling and administrative. There was no beginning inventory at 1/1/12. Production was 20 units per year in 2012-2014. Sales was 20 units in 2012, 16 units in 2013, and 24 units in 2014. Income under variable costing for 2013 is a. $6,400 b. $11,200. c. $12,800. d. $17,600