Carla Vista Company sells its product for $$12700$ per unit. Variable costs per unit are: manufacturing, $$6300$; and selling and administrative, $$135.$ Fixed costs are: $$44200$ manufacturing overhead, and $$54200$ selling and administrative. There was no beginning inventory at $\frac{1}{1}\frac{?}{20}.$ Production was $34$ units per year in $2020-2022.$ Sales were $34$ units in $2020,30$ units in $2021,$ and $38$ units in $2022.$

Income under absorption costing for $2021$ is

$$89550.$

$$98800.$

$$184300.$

$$94750.$