the following data were provided by Rider, Inc., which produces a single product that it sells for $25 per unit. units in beginning inventory: 0 units produced: 5,000 units sold: 4,000 variable costs, per unit: direct material: $4.00 direct labor: $3.00 manufacturing overhead: $3.00 selling and admin: $4.00 fixed costs, in total: manufacturing overhead: $15,000 selling and admin: $10,000 for the year in question, one would expect the net operating income under absorption costing to be