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Farron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $152 Units in beginning

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

Selling price $152
Units in beginning inventory 0
Units produced 9,450
Units sold 9,050
Units in ending inventory 400
Variable costs per unit:
Direct materials $28
Direct labor $70
Variable manufacturing overhead $16
Variable selling and administrative $20
Fixed costs:
Fixed manufacturing overhead $141,750
Fixed selling and administrative $9,800

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

$34,250

$11,350

$17,350

$6,000

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