C-Cubed's relevant range of production for its standard bike, the Speed Racer, is 300 to 400 units. When it produces and sells 300 units, its average costs per unit in 2018 and 2019 were as follows: 2018 2019 Direct Materials $75 $75 Direct Labor $50 $50 Variable Manufacturing Overhead $40 $40 Fixed Manufacturing Overhead $60 $65 Fixed Selling Expense $35 $35 Fixed Administrative Expense $20 $20 Sales Commission $25 $25 Variable Administrative Expense $15 $15 C-Cubed's variable costing net operating income in 2019 was $52,000, and C-Cubed sold 25 bikes more than it produced in 2019. What was the absorption net operating income for 2019