concord corporation sells its product for $5600 per unit. unit variable cost are: manufacturing, $2400, and selling and administrative $750. fixed costs are: $12000 manufacturing overhead and $27000 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 absorption costing for 2022 is