Columbia Corporation produces a single product. The company's variable costing income statement for November appears below Columbia Corporation Income Statement For the Month ended November 30 Sales ($17 per unit) Variable expenses: $708,980 Variable cost of goods sold Variable selling expense Total variable expenses Contribution margin Fixed expenses: 417,800 125,100 542,100 166,880 Manufacturing Selling and administrative 187,490 35,830 143,320 23,480 Total fixed expenses Net operating income During November, 35.830 units were manufactured and 8,560 units were in beginning inventory Variable production costs have remained constant on a per unt basis over the past several months Under absorption costing, for November the company would report a