View Policies Current Attempt in Progress Oriole Company sells its product for $5600 per unit. Unit variable cost are: manufacturing, $3000, and selling and administrative, $50. Fixed costs are: $14000 manufacturing overhead and $25000 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 variable costing for 2023 is $14400. $18275. O $19400. O $22200