Cullumber Company sells its product for $ 11000 per unit. Variable costs per unit are: manufacturing, $ 5800; and selling and administrative, $ 130. Fixed costs are: $ 36000 manufacturing overhead, and $ 46000 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 $ 25400. $ 28000. $ 19400. $ 44800