Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$156
Units in beginning inventory	0
Units produced	9,500
Units sold	9,100
Units in ending inventory	400

Variable costs per unit:
Direct materials	$ 29
Direct labor	$ 71
Variable manufacturing overhead	$ 17
Variable selling and administrative expense	$ 21
Fixed costs:
Fixed manufacturing overhead	$142,500
Fixed selling and administrative expense	$ 9,900

What is the net operating income for the month under absorption costing?

• $35,400

• $11,400

• $17,400

• $6,000