emma speaker company sells its product for $70 per unit. variable manufacturing costs per unit are $20, and fixed manufacturing costs at the normal operating level of 5,500 units are $38,500. variable expenses are $8 per unit sold. fixed administration expenses total $44,000. emma speaker company had no beginning inventory in 2021. during 2021, the company produced 5,500 units and sold 2,200. what would the net income be for emma speaker company in 2021 using both variable costing and absorption costing?