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

Selling price	$156
Units in beginning inventory	0
Units produced	9,500
Units sold	9,100
Units in ending inventory	400
Variable costs per unit:
Direct materials	$29
Direct labor	$71
Variable manufacturing overhead	$17
Variable selling and administrative	$21
Fixed costs:
Fixed manufacturing overhead	$142,500
Fixed selling and administrative	$9,900

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

$35,400

$11,400

$17,400

$6,000