Please give answer as soon as possible

Subject: BUS247, Chapter 8

Sandhill Company sells its product for $10400 per unit. Variable costs per unit are: manufacturing, $5700; and selling and administrative, $130. Fixed costs are: $31200 manufacturing overhead, and $41200 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 2022 is \begin{tabular}{|} $55560 \\ \hline$4820 \\ \hline$50360 \\ \hline$44120 \\ \hline \end{tabular}