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Farron Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$148
Units in beginning inventory	0
Units produced	9,400
Units sold	9,000
Units in ending inventory	400
Variable costs per unit:
Direct materials	$27
Direct labor	$69
Variable manufacturing overhead	$15
Variable selling and administrative	$19
Fixed costs:
Fixed manufacturing overhead	$141,000
Fixed selling and administrative	$9,700

What is the net operating income for the month under variable costing?

a	$11,300
b	$(33,100)
c	$17,300
d	$6,000 which is correct?