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 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 $184300.$98800$89550$94750