On October 31, the end of the first month of operations, Maryville Equipment Company prepared the following income statement, based on the variable costing concept:

Maryville Equipment Company Variable Costing Income Statement For the Month Ended October 31
Sales (14,100 units)			$648,600
Variable cost of goods sold:
Variable cost of goods manufactured	$286,200
Inventory, October 31 (1,800 units)	(32,400)
Total variable cost of goods sold			(253,800)
Manufacturing margin			$394,800
Variable selling and administrative expenses			(169,200)
Contribution margin			$225,600
Fixed costs:
Fixed manufacturing costs	$63,600
Fixed selling and administrative expenses	42,300
Total fixed costs			(105,900)
Operating income			$119,700

Prepare an income statement under absorption costing. Round all final answers to whole dollars.