Swifty Corporation sells its product for $6600 per unit. Variable costs per unit are: manufacturing, $3000, and selling and administrative, $75. Fixed costs are: $18000 manufacturing overhead, and $24000 selling and administrative. There was no beginning inventory at 1/1/18. Production was 20 units per year in 20182020. Sales were 20 units in 2018, 16 units in 2019, and 24 units in 2020. Income under absorption costing for 2019 is $18000. $22800. $4200. $9000.