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: $54000 manufacturing overhead, and $64000 selling and administrative. There was no beginning inventory at 1/1/20. Production was 36 units per year in 2020-2022. Sales were 36 units in 2020, 32 units in 2021, and 40 units in 2022. Income under absorption costing for 2022 is $85660. O $93200. $87200. $80660