Zahra's Decoratives produces and sells a decorative pillow for $100 per unit. In the first month of operation, 1,800 units were produced and 1,750 units were sold. Budgeted production was 2,000 units. Actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes: Variable manufacturing costs Variable marketing costs Fixed manufacturing costs $22.10 per unit $ 3.90 per unit $13.00 per unit Administrative expenses, all $19.50 per unit fixed Ending inventories: Direct materials WIP Finished goods -0- -0- 250 units What is the operating income using absorption costing? $60,125 $65,125 $65,000 $65,150