21 Babcock Company had net income of $77,500 based on variable costing. Beginning and ending inventories were 1,300 units and 2,200 units, respectively. Assume the fixed overhead per unit was $8.15 for both the beginning and ending inventory. What is net income under absorption costing? (Enter your answer in whole dollars only - for example, $77,500 would be entered as 77500 - no dollar sign, no comma, and no cents.) 02:59:31 Numeric Response