Chungang Company sells its product for $7100 per unit. Unit variable cost are: manufacturing, $3200, and selling and administrative, $25. Fored costs are: $22000 manufacturing overhead and $30000 selling and administrative. There was no beginning inventory at 1/1/21. Production was 20 units per year in 2021-2023. Sales were 20 units in 2021, 16 units in 2022. and 24 units in 2023. Net income under variable costing for 2022 is a. $10000. 6,5.18800 c. $20400 d. $19200