8. Jarvix Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $111 Units in beginning inventory Units produced 8,800 Units in ending inventory Variable costs per unit: - Variable manufacturing overhead Variable selling and administrative m - Fixed manufacturing overhead $61,600 Fixed selling and administrative $169,100 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total xed costs have been constant from month to month. What is the net operating income for the month under variable costing? A. $2,100 B. $18,500 C. $25,900 D. $17,800