Sandhill Company sells its product for $ 10400 per unit. Variable costs per unit are: manufacturing, $ 5700; and selling and administrative, $ 130. Fixed costs are: $ 31200 manufacturing overhead, and $ 41200 selling and administrative. There was no beginning inventory at 1/1f20. 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 absorption costing for 2021 is