Green Company sells its product for $11100per unit. Variable costs per unit are: manufacturing, $5600; and selling and administrative, $125. Fixed costs are: $45000manufacturing overhead, and $55000selling and administrative. There was no beginning inventory at 1/1/18. Production was30units per year in 2018-2020. Sales were30units in 2018,26units in 2019, and34units in 2020. Income under absorption costing for 2019 is

$39750.

$45750.

$49000.

$85500.