Jimbob Co$.$ is a manufacturing company with the following results for a three$-$year period:

$201820192020$

Beginning inventory, finished goods $($units$)01000$

Production in units $1,0001,0001,000$

Ending inventory, finished goods $($units$)10000$

Sales in units $($$$50$ per unit selling price$)9001,1001,000$

Variable productions costs per unit $$40$ $$40$ $$40$

Fixed production costs $$5,000$ $$5,000$ $$5,000$

Variable selling and admin costs $$2,000$ $$2,000$ $$2,000$

Fixed selling and admin costs $$1,000$ $$1,000$ $$1,000$

There are no inventories at year end other than finished goods. Assume a nil income tax rate.