Carla Vista Company sells its product for $11500 per unit. Variable costs per unit are: manufacturing, $6300; and selling and administrative, $135. 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 variable costing for 2022 is O $72180. $84600. $78600. $78480.