Comell Products has the following information available for 2020: UNITS BEGINNING INVENTORY UNITS ENDING INVENTORY-5,400 UNITS COSTS Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative costs Fixed manufacturing overhead Fixed selling and administrative costs $1.00 per unit $2.00 per unit $1.50 per unit S 50 per unit $30,000/6.000 55.00 per unit 525,000 2 During 2020. Comell produced 6,000 units out of which 5.400 units were sold for s0 4h. I 6. Refer to the Comell Products information above. What is net income under direct costing? a $35.000 b. S29,000 c. 526.000 d. 523,000