Nylon Company reported the following for the month of July with respect to units it produced and sold Units in beginning FG inventory Units produced Units sold Units in ending FG inventory -0- 3,600 3,000 600 Unit sales price $190 Variable costs per unit: Direct materials Direct labor Variable selling & administrative Variable factory overhead $45 $25 $3 $2 Fixed costs: Fixed selling and administrative Fixed factory overhead $72,000 $216,000 Calculate the net operating income for the month under absorption costing. (round the final answer to the nearest dollar)