Crane Company sells its product for $6600 per unit. Unit variable cost are: manufacturing, $3800, and selling and administrative, $50. Fixed costs are: $18000 manufacturing overhead and $24000 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

10400

9800

2600

2000