Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price 144 Units in beginning inventory Units produced Units sold Units in ending inventory 0 9,350 8,950 400 26 $ $ 68 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 14 18 $ $140, 250 $ 9,600 What is the net operating income for the month under absorption costing