Green Company sells its product for $11,000 per unit. Variable costs per unit are: manufacturing, $6,000; and selling and administrative, $125. Fixed costs are: $30,000 manufacturing overhead, and $40,000 selling and administrative. There was no beginning inventory at 1/1/20. Production was 20 units per year in 20202022. Sales were 20 units in 2020, 16 units in 2021, and 24 units in 2022. Income under variable costing for 2021 is a. $16,000 b. $8,000 c. $22,000 d. $14,000