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Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price 164 Units in beginning inventory Units produced Units sold Units in ending inventory 0 9,600 9,200 400 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ $ $ $ 31 73 19 23 $144,000 $ 10,100 What is the net operating income for the month under absorption costing