Sandhill Company sells its product for $ 10200 per unit. Variable costs per unit are: manufacturing, $ 5200; and selling and administrative, $ 135. Fixed costs are: $ 28800 manufacturing overhead, and $ 38800 selling and administrative. There was no beginning inventory at 1/1/20. Production was 24 units per year in 20202022. Sales were 24 units in 2020, 20 units in 2021, and 28 units in 2022.

Income under absorption costing for 2021 is?