Joann sells its product for $ $81$ per unit. During $2025,$ it produced $121400$ units and sold $106100$ units. Costs per unit are: direct materials $ $26$ direct labor $ $10$ variable overhead $ $5$ and variable operating expenses $ $3.$ Fixed costs are $ $971200$ manufacturing over head, and $ $77500$operating expenses. Assuming no variances were reported, no beginning inventory exists, and the company uses absorption costing, what will be reported as operating income? $ $2893300$ $ $2999400$ $ $2605600,$ $ $2287300.$