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

Ming Company had income of $$764,200$ based on variable costing. Beginning and ending finished goods inventories were $7,000$ units and $4,400$ units, respectively. Assume the fixed overhead per unit was $$2\mathrm{.}20$ for both the beginning and ending finished goods inventory. What is income under absorption costing?