Chungang Company sells its product for $7100 per unit. Unit variable cost are: manufacturing, $3200, and selling and administrative, $25. Fixed 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 20212023. Sales were 20 units in 2021, 16 units in 2022, and 24 units in 2023. Net income under variable costing for 2022 is

	a.	$20400.
	b.	$-18800.
	c.	$19200.
	d.	$10000.