Emma Speaker Company sells its product for $70 per unit. Variable manufacturing costs per unit are $20, and fixed manufacturing costs at the normal operating level of 5,000 units are $35,000. Variable administrative expenses are $8 per unit sold. Fixed administration expenses total $40,000. Emma Speaker Company had no beginning inventory in 2021. During 2021, the company produced 5,000 units and sold 2000. What would the net income be for Emma Speaker Company in 2021 using both variable costing and absorption costing? O Variable couting $30.000 abortion conting 50.000 Obecoming 130.000 absorption costing 530.000 Oct conting 521.000 ron couting 50,000 Vanabis coming 19.000. bon costing $10.000