Marigold Corp. sells its product for $7100 per unit. Variable costs per unit are: manufacturing, $4000, and selling and administrative, $100. Fixed 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 variable costing for 2020 is O $26400. O $21600. $24775. O $30000