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

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

$$23$

$$65$

$$11$

$ $15$

$$138,000$

$$9,300$

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

Multiple Choice

$$17,10$