Abbey Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $129 Units in beginning inventory 0 Units produced 6,300 Units sold 6.100 Units in ending inventory 200 Variable costs per unit Direct materials $32 Direct labor $50 Variable manufacturing overhead $5 Variable selling and administrative $11 Fixed costs Fixed manufacturing overhead $88,200 Fixed selling and administrative $97,600 What is the net operating income for the month under absorption costing? Select one: A. $6,100 B. $3,300 C. ($14,100) D. $2,800