Cullumber Company sells its product for $10700 per unit. Variable costs per unit are: manufacturing, $6300; and selling and administrative, $140. Fixed costs are: $28800 manufacturing overhead, and $38800 selling and administrative. There was no beginning inventory at 1/1/20. Production was 24 units per year in 2020-2022. Sales were 24 units in 2020, 20 units in 2021, and 28 units in 2022. Income under absorption costing for 2021 is $17600. $25200. $40000. $22400.