Jeter Corporation had net income of $213,000 based on variable costing. Beginning and ending inventories were 6,100 units and 10,200 units,...

Jeter Corporation had net income of $213,000 based on variable costing. Beginning and ending inventories were 6,100 units and 10,200 units, respectively. Assume the fixed overhead per unit was $5 for both the beginning and ending inventory. What is net income under absorption costing?