Farron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $124 Units in beginning inventory 0 Units produced 9,100 Units sold 8,700 Units in ending inventory 400 Variable costs per unit: Direct materials $21 Direct labor $63 Variable manufacturing overhead $9 Variable selling and administrative $13 Fixed costs: Fixed manufacturing overhead $136,500 Fixed selling and administrative $9,100 What is the net operating income for the month under absorption costing? $6,000 $17,000 $11,000 $26,200