Bonita Industries sells its product for $6100 per unit. Unit variable cost are: manufacturing, $4200, and selling and administrative,

$125. Fixed costs are: $12000 manufacturing overhead and $22000 selling and administrative. There was no beginning inventory at

1/1/21. Production was 20 units per year in 2021-2023. Sales were 20 units in 2021, 16 units in 2022, and 24 units in 2023. Net

income under variable costing for 2023 is?

A. $3525.

B. $6200.

C. $1800.

D. $8600.