Bernardo Company reported the following units of production and sales for August and September 2018:

	Units
Month	Produced	Sold
August 2018	100,000	90,000
September 2018	100,000	105,000

Net income under absorption costing for August was $40,000; net income under variable costing for September was $50,000. Fixed manufacturing costs were $600,000 for each month. How much was net income for September using absorption costing?

a. $40,000

b. $80,000

c. $20,000

d. $50,000