Any help will be appreciated. Thank you.

Cooley Company has the following information: Variable production costs $8 per unit Fixed OH production costs $100,000 per year Variable selling & admin. $4 per unit Fixed selling & admin. $60,000 per year Year Units Produced Units Sold 2018 20,000 18,000 2019 25,000 22,000 The company uses the FIFO inventory method. 2018 was the rst year of operation. If income under variable costing for year 2019 is $35,000, what was the 2019 net income under the absorption costing method