Green Company sells its product for $10000per unit. Variable costs per unit are: manufacturing, $5600; and selling and administrative, $125. Fixed costs are: $52000manufacturing overhead, and $62000selling and administrative. There was no beginning inventory at 1/1/18. Production was40units per year in 2018-2020. Sales were40units in 2018,36units in 2019, and44units in 2020. Income under variable costing for 2019 is

$39900.

$45100.

$49600.

$85000.