Lurrent Altenpt in Progress Sunland Company sells its product for $7600 per unit. Variable costs per unit are manufacturing 51600, and selling and administrative, $125. Feed costs are $18000 manufacturing overhead, and $24000 selling and administrative. There was no beginning inventory at 1/1/18. Production was 20 units per year in 2018-2020. Sales were 20 units in 2018. 16 units in 2019, and 24 units in 2020. Income under absorption costing for 2019 is