Flint Enterprises had the following cost and production information for April: Units Produced Unit Sales Price Manufacturing Cost Per Unit Direct Material Direct Labor Variable Manufacturing Overhead Fixed Manufacturing Overhead Full Manufacturing Cost Per Unit Nonmanufacturing Costs Variable Selling Expenses Fixed General and Administrative Costs 20,000 $ 190 ($440,000/20,000) = $ LA SALA LA LA 30 25 $ 9 22 $ 86 $54,000 $82,000 Inventory increased by 5,000 units during April. What is Flint Enterprise's income under absorption costing?