Burke Company produced 8100 units of inventory and sold 6100 of them. The company incurred the following production costs: Variable manufacturing cost: $6.05 per unit Fixed manufacturing overhead cost: $30,780 Assuming the company sells its product at a price of $17 per unit, and incurred $10,400 in selling and administrative costs, what is the amount of net income under absorption costing? $31,215 O $33,215 O $21,215 O $45,215