Sheridan Company sells its product for $11400 per unit. Variable costs per unit are: manufacturing, $5600; and selling and administrative, $140. Fixed costs are: $31200 manufacturing overhead, and $41200 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 2022 is $86080. $80880. $74720. $80320