During the month of operations ended August 31, Miracle Kitchen Appliance Company manufactured 1,420 refrigerators of which 1,360 were sold. Operating data is: $924,800 Sales (1,360 units) Production costs: (1,420 units) Direct materials $347.900 134.900 Direct labor Variable factory overhead Fixed factory overhead 63,900 99,400 646,100 Selling/administrative costs Variable $81,600 34.000 Fixed 115,600 Net income using absorption costing is: O $ 190,400 O $ 189,648 O $ 186,200 O $ 170,200