Green Company sells its product for $10000per unit. Variable costs per unit are: manufacturing, $5000; and selling and administrative, $120. Fixed costs are: $20000manufacturing overhead, and $30000selling and administrative. There was no beginning inventory at 1/1/18. Production was20units per year in 2018-2020. Sales were20units in 2018,16units in 2019, and24units in 2020. Income under absorption costing for 2020 is

$58080.

$63080.

$63120.

$67120.