Keyser Corporation, whch has only one product, has provided the following data concerning its most recent month of operations $ 149 00:5102 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory 1,150 9,050 9,150 1,05e Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ $ $ $ 33 50 14 24 $ 72,400 $165,400 The company produces the same number of units every month, although the sites in its way from month to month. The company's variable costs per una totaled costs have been constant from onth to month What is the net operating come for the month and absorption costing