3. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price ...... $140 Units in beginning inventory Units produced.. Units sold... Units in ending inventory 1,200 800 400 Variable costs per unit: Direct materials .. Direct labor.... Variable manufacturing overhead. ........ Variable selling and administrative ....... Fixed costs: Fixed manufacturing overhead............ Fixed selling and administrative ......... $25 $41 $6 $6 $24,000 $12,000 What is the net operating income for the month under variable costing? A. $21,600 B. $(15,200) C. $8,000 D. $13,600