Selling price $ 100 Units in beginning inventory Units produced 8,800 Units sold Units in ending inventory 8,400 400 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 What is the net operating income for the month under absorption costing? Multiple Choice O $10.700 $6,000 $19.300 $16,700 $ $ $ $ 1237 15 57 $132,000 $ 8,500