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Vaughn Manufacturing sells its product for $6600 per unit. Unit variable cost are: manufacturing $3200, and selling and administrative, \$50. Fixed costs are: $20000 manufacturing overhead and $27000 selling and administrative. There was no beginning inventory at 1/1/21. Production was 20 units per year in 2021-2023. Sales were 20 units in 2021, 16 units in 2022, and 24 units in 2023. Net income under absorption costing for 2022 is $4500$10600$15100$10200