Green Company sells its product for $10000 per unit. Variable costs per unit are: manufacturing, $5000; and selling and administrative, $120. Fixed costs are: $20000 manufacturing overhead, and $30000 selling and administrative. There was no beginning inventory at 1/1/18. Production was 20 units per year in 20182020. Sales were 20 units in 2018, 16 units in 2019, and 24 units in 2020. Income under variable costing for 2020 is

$58080.

$63080.

$63120.

$67120.