Please provide the accurate answer to this general accounting problem using valid techniques.

Dimmick Co. produces and sells a single product at $10 per unit. During 2012, the company has produced 100,000 units, 90,000 of which were sold during the year. All ending inventory was in finished goods inventory; there was no inventory on hand at the beginning of the year. The following data relate to the company's production process: Direct materials used in production | $200,000 Direct labor 180,000 Variable Manufacturing overhead |150,000 Fixed Manufacturing overhead 80,000 Variable Selling and Administrative | 175,000 Fixed Selling and Administrative 65,000 Calculate the operating income using absorption costing