A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price...... $112 Units in beginning inventory.. Units produced.... Units sold........ Units in ending inventory. 0 5,500 5,300 200 Variable costs per unit: Direct materials Direct labor....... Variable manufacturing overhead Variable selling and administrative. $33 $37 $5 $6 Fixed costs: Fixed manufacturing overhead.. Fixed selling and administrative. $71,500 $79,500 What is the net operating income for the month under absorption costing? . A. $(1,700) B. $15,900 C. $13,300 D. $2,600