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

Selling price	$ 90
Units in beginning inventory	0
Units produced	3400
Units sold	3000
Units in ending inventory	400
Variable costs per unit:
Manufacturing	$65
Selling	$4
Fixed costs:
Fixed manufacturing overhead	$ 54,400
Fixed selling expenses	$ 3,000

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

a. $6,400 b. $12,000

c. $5,600 d. $(20,400)