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Vaughn Manufacturing sells its product for $7600 per unit. Variable costs per unit are: manufacturing, $4000, and selling and administrative, $125. Fixed costs are: $18000 manufacturing overhead, and $24000 selling and administrative. There was no beginning inventory at 1/1/15. Production was 20 units per year in 2015-2017. Sales were 20 units in 2015, 16 units in 2016, and 24 units in 2017. Income under absorption costing for 2016 is

$17200.

$5250.

$22000.

$10000.