Green Company sells its product for $12600 per unit. Variable costs per unit are: manufacturing, $6400; and selling and administrative, $125. Fixed costs are: $36000 manufacturing overhead, and $46000 selling and administrative. There was no beginning inventory at 1/1/18. Production was 24 units per year in 2018-2020. Sales were 24 units in 2018, 20 units in 2019, and 28 units in 2020. Income under absorption costing for 2020 is O $74700. O $81100. O $82100. O $88100