marigold sells its product for $82 per unit during 2025 it produced 120800 units and sold 105100 units costs per unit . costs per unit are direct material $24 , direct labor $9 , variable overhead $4 and variable operating expenses $2 fixed costs are $724800 manufacturing overhead, and $77000 operating expenses assuming no variance were reported no beginning inventory exists and the company uses absorption costing what will be reported as operating income