Fantastic Company produces and sells only one product. The company has provided the following data with respect to the month of September. Selling price $ 78 Units in beginning inventory 0 Units produced 8,800 Units sold 8,700 Units in ending inventory 100 Variable costs per unit: Direct materials $ 18 Direct labor $ 10 Variable manufacturing overhead $4 variable selling and administrative expense Fixed costs Fixed manufacturing overhead $255,200 Fixed selling and administrative expense $ 87,000 Calculate absorption costing net operating income for September