Nielson Corp. sells its product for $6,600 per unit. Variable cost per unit are: manufacturing, $3,600; and selling and administrative, $75. Fixed costs are: $18,000 manufacturing overhead; and $24,000 selling and administrative. There was no beginnng inventory on January 1, 20X1. Production was 20 units per year from 201 to 203. Sales were 20 units in 201,16 units in 202, and 24 units in 203. Income under variable costing for 202 is $8,400.$13,200.$9,600$4,800