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

Units produced	20,000
Units sold	17,000
Unit sales price	$ 170
Manufacturing Cost per Unit
Direct materials	$ 20
Direct labor	25
Variable manufacturing overhead	17
Fixed manufacturing overhead ($300,000/20,000)	15
Full manufacturing cost per unit	$ 77
Nonmanufacturing Costs
Variable selling expenses	$ 90,000
Fixed general and administrative expenses	59,000

What is Jasper Enterprise's net operating income under full absorption costing?

Multiple Choice

$1,387,000

$1,432,000

$1,291,353

$1,309,000