View Policies Current Attempt in Progress Carla Vista Company sells its product for $10400 per unit. Variable costs per unit are manufacturing, $5000; and selling and administrative, $120. Fixed costs are: $54000 manufacturing overhead, and $64000 selling and administrative. There was no beginning inventory at 1/1/20. Production was 36 units per year in 2020-2022. Sales were 36 units in 2020,32 units in 2021, and 40 units in 2022 Income under absorption costing for 2022 is $80660 593200 585660 587200 Current Attempt in Progress Sunland Company sells its product for $10000 per unit Variable costs per unit are manufacturing, $5000, and selling and administrative, $120. Fixed costs are: $33600 manufacturing overhead, and $43600 selling and administrative. There was no beginning inventory at 1/1/20. Production was 24 units per year in 2020-2022. Sales were 24 units in 2020, 20 units in 2021, and 28 units in 2022 Income under variable costing for 2021 is $44400 536400 578400 542000 Current Attempt in Progress Whenunits sold exceeds units produced net income under absorption costing is lower than net income under variable costing net income under absorption costing equals net income under variable costing. net Income under absorption costing is higher than net income under variable costing the relationship between net income under absorption costing and net income under variable costing cannot be predicted