17. Bernardo Company reported the following units of production and sales for August and September 2018: Month August 2018 September 2018 Units Produced Sold 100,000 90,000 100,000 105,000 August was the first month of operations for the company. Net income under absorption costing for August was $40,000; net income under variable costing for September was $50,000. Fixed manufacturing costs were $600,000 for each month. How much was net income for September using absorption costing? a. $50,000 b. $80,000 c. $20,000 d. $40,000