Sunland Company sells its product for $6700 per unit. Unit variable cost are: manufacturing, $4200, and selling and administrative, $75. Fixed costs are: $10000 manufacturing overhead and $29000 selling and administrative. There was no beginning inventory at 1/1/21. Production was 20 units per year in 2021-2023. Sales were 20 units in 2021, 16 units in 2022, and 24 units in 2023. Net income under absorption costing for 2023 is