cheyenne sells its product for $79 per unit. During 2025 it produced 120500 units and sold 105100 units. costs per unit are : direct materials $25, direct labor $9 variable overhead $4 and variable operating expenses $2. Fixed costs are $723000 manufacturing overhead and $76000 operating expenses. assuming no variances were reported, no beginning inventory exists and the company uses absorption costing, what will be reported as operating income