Please help with this question, thank you!

TImmer Corporation just started business in January. There were no beginning inventories. During the year, it manufactured 11,400 units of product, and sold 8,300 units. The selling price of each unit was $21 variable manufacturing costs were $3 per unit, and variable selling and administrative costs were $1 per unit, Fixed manufacturing costs were $22,300, and xed selling and administrative costs were $3,300. What would TImmer's net inoome be for the year using variable ousting? Ga. $159,100 (\"'01 $127,440 ('11:. $168,100 (21d. $190,900