managerial accounting question 461226

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling Price ………………………………… $139

Units in beginning inventory …………….. 0

Units produced …………………………….. 6700

Units sold …………………………………… 6400

Units in ending inventory …………………. 300

Variable costs per unit:

Direct materials …………………………….. $43

Direct Labor …………………………………. $35

Variable manufacturing overhead ……………$5

Variable selling and administrative ………….. $6

Fixed costs:

Fixed manufacturing overhead …………….. $227,800

Fixed selling and administrative ………………. 83,200

What is the net operating income for the month under absorption costing?

a. $(15,900)

b. $19,200

c. $10,200

d. $9,000