Green Company sells its product for $10400 per unit. Variable costs per unit are: manufacturing, $5700; and selling and administrative, $130. Fixed costs are: $31200 manufacturing overhead, and $41200 selling and administrative. There was no beginning inventory at 1/1/18. Production was 24 units per year in 2018-2020. Sales were 24 units in 2018, 20 units in 2019, and 28 units in 2020. Income under variable costing for 2019 is $19000. $24200. $26800. $43200