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 2020-2022. Sales were 24 units in 2020, 20 units in 2021, and 28 units in 2022. Income under variable costing for 2021 is $29700. $37200. $64200. $34500. Sunland's unit production cost under variable costing is $21, and $28 under absorption costing. Net income under variable costing was $245000 and $187600 under absorption costing last year. Production equalled 67000 units. How many units did Sunland sell? 74000 75200 58800 60000 If a division manager's compensation is based upon the division's net income, the manager may decide to meet the net income targets by increasing production 0 when using absorption costing, in order to decrease net income. when using absorption costing, in order to increase net income. when using variable costing, in order to decrease net income. when using variable costing, in order to increase net income