Selling price $ 125 Units in beginning inventory Units produced Units sold Units in ending inventory 850 8,750 8,850 750 27 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 $ $ $ $ 8 18 $ 70,000 $163, 600 The company produces the same number of units every month, although the sales in units vary from month to month. The companys variable costs per unit and total fixed costs have been constant from month to month What is the net operating income for the month under absorption costing