Current Attempt in Progress Wildhorse Company sells its product for $10100 per unit. Variable costs per unit are: manufacturing. $5100; and selling and administrative. $130. Fixed costs are: $50-400 manufacturing overhead, and $60400 selling and administrative. There was no beginning inventory at 1/1/20. Production was 36 units per year in 2020-2022. Sales were 36 units in 2020.32 units in 2021. and 40 units in 2022 Income under variable costing for 2022 is $77540 O $78400. O $84000 O $72440