Green Company sells its product for $10900 per unit. Variable costs per unit are: manufacturing, $6500; and selling and administrative, $135. Fixed costs are: $47600 manufacturing overhead, and $57600 selling and administrative. There was no beginning inventory at 1/1/18. Production was 34 units per year in 2018-2020. Sales were 34 units in 2018, 30 units in 2019, and 38 units in 2020. Income under absorption costing for 2019 is O $22750. O $28350. O $32400. O $51100