Jarvix Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $111 Units in beginning inventory 400 Units produced 8,800 Units sold 8,900 Variable costs per unit: Direct materials $34 Direct labor 37 Variable manufacturing overhead 3 Variable selling and administrative 9 Fixed costs: Fixed manufacturing overhead 61,600 Fixed selling and administrative 169,100 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. What was the amount of fixed manufacturing overhead deferred under absorption costing? $0. $2,100. $61,600. $2,800. What was the operating income for the month under absorption costing? $2,100. $17,800. $25,900. $18,500