TBody Inc Produces Exercise Workout Videos for Private Distribution

Essay

TBody Inc. produces exercise workout videos for private distribution. They hire fitness professionals, and record all films in rented facilities, which are rented on a temporary basis for each filming engagement. TBody reported the following financial information for last period:
Assume that the fixed costs were the same on a per-unit basis during the prior period.
What would Operating Income be under absorption costing? (round per-unit costs to the nearest cent)