On October 31, the end of the first month of operations, Maryville Equipment Company prepared the following income statement, based on the variable costing concept:Maryville Equipment CompanyVariable Costing Income StatementFor the Month Ended October 31Sales (14,100 units) $648,600 Variable cost of goods sold: Variable cost of goods manufactured $286,200 Inventory, October 31 (1,800 units) (32,400) Total variable cost of goods sold (253,800) Manufacturing margin $394,800 Variable selling and administrative expenses (169,200) Contribution margin $225,600 Fixed costs: Fixed manufacturing costs $63,600 Fixed selling and administrative expenses 42,300 Total fixed costs (105,900) Operating income $119,700 Prepare an income statement under absorption costing. Round all final answers to whole dollars.