Waterway Industries sells its product for $6600 per unit. Variable costs per unit are: manufacturing, $2800, and selling and administrative, $75. Fixed costs are: $18000 manufacturing overhead, and $24000 selling and administrative. There was no beginning inventory at 1/1/15. Production was 20 units per year in 2015-2017. Sales were 20 units in 2015, 16 units in 2016, and 24 units in 2017. Income under variable costing for 2017 is