A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: $ 125 Selling price 0 Units in beginning inventory Units produced 7,600 Units sold 7,000 Units in ending inventory 300 Variable costs per unit: Direct materials $ 40 Direct labor $ 52 Variable manufacturing overhead $ 6 Variable selling and administrative expense $ 11 Fixed costs: Fixed manufacturing overhead $ 68,400 Fixed selling and administrative $ 36,500 expense What is the net operating income for the month under absorption costing