Green Company sells its product for $11000 per unit. Variable costs per unit are: manufacturing, $6700; and selling and administrative, $140. 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 20182020. Sales were 24 units in 2018, 20 units in 2019, and 28 units in 2020. Income under absorption costing for 2020 is...?

$32720.

$39420.

$38880.

$44080.