Green Company sells its product for $10100 per unit. Variable costs per unit are: manufacturing, $5100; and selling and administrative, $130. Fixed costs are: $37400 manufacturing overhead, and $47400 selling and administrative. There was no beginning inventory at 1/1/18. Production was 34 units per year in 20182020. Sales were 34 units in 2018, 30 units in 2019, and 38 units in 2020. Income under absorption costing for 2019 is

$61300. $65700 $69600 $127000