QS $19-23$A $($Algo$)$ Converting variable costing income to absorption costing income LO A$2$

Ming Company had income of $$775,200$ based on variable costing. Beginning and ending finished goods inventories were $8,100$ units and $5,500$ units, respectively. Assume the fixed overhead per unit was $$3\mathrm{.}30$ for both the beginning and ending finished goods inventory. What is income under absorption costing? $($Amounts to be deducted should be indicated with a minus sign.$)$

$\backslash$table$[[$Variable costing income,$$,775,200],[$Fixed overhead in beginning FG inventory,,$],[$Fixed overhead in ending FG inventory,,$],[$Absorption costing income,$$,766,620]]$