Green Company sells its product for $10200per unit. Variable costs per unit are: manufacturing, $5200; and selling and administrative, $135. Fixed costs are: $28800manufacturing overhead, and $38800selling and administrative. There was no beginning inventory at 1/1/18. Production was24units per year in 2018-2020. Sales were24units in 2018,20units in 2019, and28units in 2020. Income under variable costing for 2020 is

$58180.

$63380.

$63820.

$68620.