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

Selling price $ 94
Units in beginning inventory 850
Units produced 2,660
Units sold 3,190
Units in ending inventory 320
Variable costs per unit:
Direct materials $ 23
Direct labor $ 16
Variable manufacturing overhead $ 1
Variable selling and administrative expense $ 19
Fixed costs:
Fixed manufacturing overhead $ 61,180
Fixed selling and administrative expense $ 9,570
•
• The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.

• Required:
Without preparing an income statement, determine the absorption costing net operating income for the month. (Hint: Use the reconciliation method.)