Company sells its product for $11600 per unit. Variable costs per unit are: manufacturing, $5700; and selling and administrative, $125. Fixed costs are: $26000 manufacturing overhead, and $36000 selling and administrative. There was no beginning inventory at 1/1/20. Production was 20 units per year in 20202022. Sales were 20 units in 2020, 16 units in 2021, and 24 units in 2022. Income under variable costing for 2022 is: