Flint Enterprises had the following sales, cost, and production information for April:

Units produced

Units sold

$20,000$

Unit sales price

Manufacturing Cost per Unit

$$160$

Direct materials

Direct labor

$$20$

Variable manufacturing overhead

Fixed manufacturing overhead

$30$

$($ $$340,\frac{000}{20},000)$

$8$

Full manufacturing cost per unit

$17$

Nonmanufacturing Costs

Variable selling expenses

$$115,000$

Fixed general and administrative expenses

$120,000$

Assuming inventory increased by $4,000$ units during April, what is Flint Enterprise's net operating income under full absorption costing?

Multiple Choice

$$1,290,000$

$$872,500$

$$1,347,500$

$$1,125,000$