Qadir Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price ...................................................................................... $93 Units in beginning inventory ............................................................... 0 Units produced ................................................................................. 5,400 Units sold ......................................................................................... 5,200 Units in ending inventory ................................................................... 200 Variable costs per unit: Direct materials ............................................................................. $24 Direct labor ................................................................................... 27 Variable manufacturing overhead ................................................... 2 Variable selling and administrative .................................................. 10 Fixed costs: Fixed manufacturing overhead ........................................................ $108,000 Fixed selling and administrative ...................................................... 36,400 Required: What is net income under absorption costing?
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