Crane Company sells its product for $11100 per unit. Variable costs per unit are: manufacturing, $5600; and selling and administrative, $125. Fixed costs are: $51000 manufacturing overhead, and $61000 selling and administrative. There was no beginning inventory at 1/1/20. Production was 34 units per year in 20202022. Sales were 34 units in 2020, 30 units in 2021, and 38 units in 2022. Income under variable costing for 2022 is

$79650.

$86250.

$85250.

$92250.