Aaker Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price$99Units in beginning inventory0Units produced6,300Units sold6,000Units in ending inventory300Variable costs per unit:Direct materials$12Direct labour$42Variable manufacturing overhead$6Variable selling and administrative$6Fixed costs:Fixed manufacturing overhead$170,100Fixed selling and administrative$24,000

What is the operating income (loss) for the month under absorption costing?

• $12,000.
• $3,900.
• $8,100.
• ($14,100).