Carla Vista Company sells its product for $10400 per unit. Variable costs per unit are: manufacturing, $5000; and selling and administrative, $120. Fixed costs are: $34000 manufacturing overhead, and $44000 selling and administrative. There was no beginning inventory at 1/1/20. 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 $80400.$84400.$88000.$164800