Hello tutor please provide correct answer general accounting question with correct solution do fast

Baker Corporation reported $120,000 of income for the year by using variable costing. The company had no beginning inventory, planned and actual production of 60,000 units, and sales of 58,000 units. Standard variable manufacturing costs were $20 per unit, and total budgeted fixed manufacturing overhead was $180,000. If there were no variances, income under absorption costing would be