Green Company sells its product for $10500 per unit. Variable costs per unit are: manufacturing, $5800; and selling and administrative, $120. Fixed costs are: $33600 manufacturing overhead, and $43600 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 2020 is $38560. $44360. $45440. O $51040