Aaker Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$99
Units in beginning inventory	0
Units produced	6,300
Units sold	6,000
Units in ending inventory	300
Variable costs per unit:
Direct materials	$12
Direct labour	$42
Variable manufacturing overhead	$6
Variable selling and administrative	$6
Fixed costs:
Fixed manufacturing overhead	$170,100
Fixed selling and administrative	$24,000

What is the operating income (loss) for the month under absorption costing?

Multiple Choice

• $3,900.

• $8,100.

• ($14,100).

• $12,000.