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Q12 Cullumber Company sells its product for $11000 per unit. Variable costs per unit are manufacturing. 55800, and selling and administrative. $130. Fixed costs are:

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Cullumber Company sells its product for $11000 per unit. Variable costs per unit are manufacturing. 55800, and selling and administrative. $130. Fixed costs are: 536000 manufacturing overhead, and $46000 selling and administrative. There was no beginning inventory at 1/1/20. Production was 24 units per year in 2020-2022. Sales were 24 units in 2020, 20 units in 2021 and 28 units in 2022. Income under variable costing for 2021 is O $25400 $28000 $44800 O $19400

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