The Southern Corporation manufactures a single product and has the following cost structure: $ $ 43 13 Variable costs per unit: Production Selling and administrative Fixed costs per year: Production Selling and administrative $152,880 $ 137,590 Last year, 5,880 units were produced and 5,680 units were sold. There was no beginning inventory. The carrying value on the balance sheet of the ending inventory of finished goods under variable costing would be: Keyser Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 113 700 Units in beginning inventory Units produced Units sold Units in ending inventory 8,600 8,700 600 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 $ 68,800 $ 162,700 The company produces the same number of units every month, although the sales in units vary from month to month. The company's 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