6) ABC Company sells its product for $11,000 per unit. Variable costs per unit are: manufacturing, $6,000; and selling and administrative, $125. Fixed costs are: $30,000 manufacturing overhead, and $40,000 selling and administrative. There was no beginning inventory at 1/1/14. Production was 20 units per year in 20142016. Sales were 20 units in 2014, 16 units in 2015, and 24 units in 2016. Calculate the net operating income under absorption costing for 2015 year.