Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations Selling price $ 104 Units in beginning inventory Units produced Units sold Units in ending inventory 8,850 8,450 400 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense 16 58 4 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $132,750 $ 8,600 What is the net operating income for the month under absorption costing