Use of absorption costing to calculate operating income based on the following information: Selling price$=$$$40\mathrm{.}00,$ variable manufacturing cost per unit$=$$$6\mathrm{.}00,$ total fixed manufacting cost$=$$$100,000,$ variable selling cost per unit$=$$$2\mathrm{.}00,$ total fixed selling cost$=$$$10,000,$ units produced$=5,000,$ units sold$=4,000$