Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory Units produced Units sold Units in ending inventory $ 90 0 3,400 3,000 400 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 $ 21 $ 38 $ 6 $ 4 $ 54,400 $ 3,000 What is the net operating income for the month under absorption costing? Multiple Choice $(20,400) $5,600 O $12,000 O $6,400