Sofie Manufacturers produces decorative pillows and sells them at $95 per unit. In the first month of operation, 1,880 units were produced and 1,720 units were sold. Actual fixed costs are the same as the amount budgeted for the month and the per unit administration cost for production is provided below. Other information for the month includes: Variable manufacturing costs Variable marketing costs Fixed manufacturing costs Administrative expenses, all fixed Ending inventories: Direct materials WIP Finished goods $21.15 per unit $4.04 per unit $13.82 per unit $8.86 per unit -0- -0- 160 units What is the operating income of the business in the first month of operation using the absorption costing method