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

Selling price	$ 140
Units in beginning inventory	0
Units produced	9,300
Units sold	8,900
Units in ending inventory	400

Variable costs per unit:
Direct materials	$ 25
Direct labor	$ 67
Variable manufacturing overhead	$ 13
Variable selling and administrative expense	$ 17
Fixed costs:
Fixed manufacturing overhead	$ 139,500
Fixed selling and administrative expense	$ 9,500

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

Multiple Choice

$30,800

$6,000

$11,200

$17,200