Burke Company produced 8,300 units of inventory and sold 6,300 of them. The company incurred the following production costs:

Variable manufacturing cost: $6.15 per unit

Fixed manufacturing overhead cost: $32,370

Assuming the company sells its product at a price of $19 per unit, and incurred $10,800 in selling and administrative costs, what is the amount of net income under absorption costing?

Multiple Choice

$57,585

$33,585

$43,585

$45,585