A manufacturing company that produces a single product has provided the follwoing data concerning it's most recent month of operaions:

selling price $126

units in beginning inventory 0

units produced 8,500

units sold 8,300

uints in ending inventory 200

Variable costs per unit:

direct materials $36

direct labor $52

variable manufacturing overhead $2

Variable selling and administrative $9

Fixed costs:

fixed manufacturing overhead $127,500

fixed selling and administrative $91,300

What is the net operating income for the monthn under absorption costing?

A. $5,300

B.$3,000

C.$(12,700)

D.$8,000