$123 Units producdd. 1,000 Units in ending inventory100 $41 S4 Selling price Units in beginning inventory 900 Units sold.. ariable costs per unit Direct materials Direct labor.... Variable manufacturing overhead. Variable selling and administrativ. S26 S6 Fixed costs: Fixed manufacturing overhcad$17,000 $11.700 Fixed selling and administrative. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: What is the net operating income for the month under variable costing? a) $12,700 ON $5,600 d $1.700 Od) $14,400o