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Mason Corporation began operations at the beginning of the current year. One of the company's products, a refrigeration element, sells for $205 per unit. Information related to the current year's activities follows. 46 Variable costs per units Direct material Direct labor Manufacturing overhead Annual fixed costs: Manufacturing overhead Selling and administrative Production and sales activity! Production (units) Sales (units) $600,000 860,000 24,000 20,000 Mason carries its finished goods inventory at the average unit cost of production and is subject to a 30 percent income tax rate. There was no work in process at year-end. Problem 2-40 Part 2 2. Compute Mason's net income for the current year ended December 31. Net income