Naples co. produced 650,000 units and sold 500,000. Their unit selling price is $10. The cost of goods sold

Naples co. produced 650,000 units and sold 500,000. Their unit selling price is $10. The cost of goods sold is $6.00. Fixed selling expenses are 10,000 and variable selling and administration expenses are $3 per unit. Compute the Naples net income under absorption costing.