Oriole Company sells its product for $ 10400 per unit. Variable costs per unit are manufacturing, $ 5900; and selling and administrative, $ 130. Fixed costs are: $ 26400 manufacturing overhead, and $ 36400 selling and administrative. There was no beginning inventory at 1/1/20. Production was 24 units per year in 2020-2022. Sales were 24 units in 2020, 20 units in 2021, and 28 units in 2022 Income under absorption costing for 2021 is O $ 29000 O $31600 O $ 24600 O $53600