The following information is available for Trailblazer, a manufacturer of four-wheel all-terrain vehicles for its first two years of operation Vehicles produced Vehicles sold 2020 1,000 900 2021 1.400 1.200 Selling price per unit Direct material per unit Direct labor per unit $1.200 $350 $220 $1.200 $350 $220 Variable manufacturing overhead per unit Fixed manufacturing overhead per year Variable selling and administrative pense per unit Fixed selling and administrative pense per year $40 $112.000 $20 $35.000 $40 $112.000 $20 $35,000 Calculate net income for 2021 using full costing Net Income