Green Company sells its product for $10800per unit. Variable costs per unit are: manufacturing, $5000; and selling and administrative, $120. Fixed costs are: $33600manufacturing overhead, and $43600selling 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 absorption costing for 2019 is

$36400.

$42000.

$44400.

$78400.