Sunland Company sells its product for $11700 per unit. Variable costs per unit are: manufacturing, $5500; and selling and administrative, $135. Fixed costs are: $30000 manufacturing overhead, and $40000 selling and administrative. There was no beginning inventory at 1/1/20. Production was 20 units per year in 2020-2022. Sales were 20 units in 2020, 16 units in 2021 , and 24 units in 2022. Income under variable costing for 2022 is $61640.$69560.$67140.$75560