Blossom Company sells its product for $10000 per unit. Variable costs per unit are: manufacturing, $5000; and selling and administrative, $120. Fixed costs are: $20000 manufacturing overhead, and $30000 selling and administrative. There was no beginning inventory at 1/1/20. Production was 20 units per year in 20202022. Sales were 20 units in 2020, 16 units in 2021, and 24 units in 2022. Income under variable costing for 2022 is $67120. $58080. $63080. $63120