Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $104 e Units in beginning inventory Units produced 8,850 Units sold 8,450 Units in ending inventory 400 Variable costs per unit: Direct materials Direct labor Variable manufacturing overbead 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? $ 16 $ 58 $4 $8 $132,750 $ 8,600