Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory $ 78 0 Units produced Units sold Units in ending inventory Variable costs per unit: 8,800 8,700 100 $ 18 $ 10 $ 4 $ 5 $ 255,200 $ 87,000 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense What is the net operating income for the month under absorption costing