A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: (there are 6 requirements related to this question) $ 148 0 Selling price Units in beginning inventory Units produced Units sold 6,000 5,400 38 53 11 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 3 $ 78,000 $ 48,000 The operating income" under absorption costing system" is $