Bramble Corp. sells its product for $7100 per unit. Unit variable cost are: manufacturing, $3600, and selling and administrative, $75. Fixed costs are: $20000 manufacturing overhead and $25000 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 absorption costing for 2022 is $8600. $4925. $18725. $13800