ProTech began business at the start of the current year. The company planned to produce 40,000 units, and actual production conformed to expectations. Sales totaled 34,000 units at $38 each. Costs incurred were: $ 16 240,000 Variable manufacturing overhead per unit Fixed manufacturing overhead Variable selling and administrative cost per unit Fixed selling and administrative cost per unit 141,000 If there were no variances, the company's variable-costing income would be