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? O $13.300 O $2.600 O (S1.700) O $15,900