Pyramid Wines Equipment sells its product for $11,000 per unit. The variable costs per unit as follows: manufacturing, $6,000; and selling and administrative, $125. The fixed costs are: $30,000 manufacturing overhead, and $40,000 selling and administrative. Beginning inventory is nil at 1/1/18. Production was 20 units per year in 2018-2020. For each of the following year the sales are as follows: 20 units in 2018, 16 units in 2019, and 24 units in 2020. Income under variable costing for 2020 is O A. $41,000 B. $47,000 OC. $33,000 D. $39,000