Star manufactures a hand-painted bamboo window shade for standard-size windows. Production and sales data for 2022 are as follows:

Variable manufacturing costs		$31	per shade
Fixed manufacturing costs		$112,400
Variable selling and administrative expenses		$10	per shade
Fixed selling and administrative expenses		$240,000
Selling price		$83	per shade
Units produced		11,400	shades
Units sold		9370	shades

Absorption costing V $ $ $