Sunland Company sells its product for $$7100$ per unit. Unit variable cost are: manufacturing, $$3200,$ and selling and administrative, $$25.$ Fixed costs are: $$22000$ manufacturing overhead and $$30000$ selling and administrative. There was no beginning inventory at $\frac{1}{1}\frac{?}{21}.$ 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 variable costing for $2022$ is

$$10000.$

$$20400.$

$$11200.$

$$19200.$