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Carla Vista Company sells its product for $12700 per unit. Variable costs per unit are:...

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Accounting

Carla Vista Company sells its product for $12700 per unit. Variable costs per unit are: manufacturing, $6300; and selling and administrative, $135. Fixed costs are: $44200 manufacturing overhead, and $54200 selling and administrative. There was no beginning inventory at 11?20. Production was 34 units per year in 2020-2022. Sales were 34 units in 2020,30 units in 2021, and 38 units in 2022.
Income under absorption costing for 2021 is
$89550.
$98800.
$184300.
$94750.
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