dex company manufactures a single product assume the following data for 2016:

Fixed costs in total:

Selling and administrative 54,000

Production 72,000

Variable costs per unit:

Selling and administrative 3

Production 9

there were no units in inventory on january 1. during the year, 18,000 units were produced and 15,000 were sold. the selling price of dex company is 25 per unit. how much companys net income for 2016 under the direct coating method?