A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 300 Selling price $ 134 Units in beginning inventory Units produced 7,600 Units sold 7,300 Units in ending inventory Variable costs per unit: Direct materials Direct labor $ 52 Variable manufacturing overhead $ 6 Variable selling and administrative expense $ 11 Fixed costs: Fixed manufacturing overhead $ 68,400 Fixed selling and administrative expense $ 36,500 What is the net operating income for the month under absorption costing? $ 49 $120.2003 $2,700 $12.900 $14,600