Columbia Corporation Income Statement For the Month ended November 30 Sales ($19 per unit) $ 811,300 Variable expenses: Variable cost of goods sold 512,400 Variable selling expense 85,400 Total variable expenses 597,800 Contribution margin 213,500 Fixed expenses: Manufacturing 143,640 Selling and administrative 35,910 Total fixed expenses 179,550 Net operating income $ 33,950 During November, 35,910 units were manufactured and 8,210 units were in beginning inventory. Variable production costs per unit, tota

l fixed manufacturing expenses, and the number of units produced were the same in prior months. Under absorption costing, for November the company would report a: