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 Units produced Units sold Units in ending inventory S78 0 8,800 8,700 100 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 18 $ 10 $ 4 $ 5 $ 255,200 $ 87,000 What is the net operating income for the month under absorptio