ABC Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 164 Units in beginning inventory 0 Units produced 9,600 Units sold 9,200 Units in ending inventory 400 Variable costs per unit: Direct materials $ 31 Direct labor $ 73 Variable manufacturing overhead $ 19 Variable selling and administrative expense $ 23 Fixed costs: Fixed manufacturing overhead $ 144,000 Fixed selling and administrative expense $ 10,100 What is the net operating income for the month under absorption costing?