Company incurred the following costs while producing ​units: direct​ materials, per​ unit; direct​ labor, per​ unit; variable manufacturing​ overhead, per​ unit; total fixed manufacturing overhead​ costs, ​; variable selling and administrative​ costs, per​ unit; total fixed selling and administrative​ costs, . There are no beginning inventories. What is the operating income using absorption costing if units are sold for ​each?