9. Company A produces a single product has provided the following data concerning its operations for the month of January 2007: $23,400 8,200 7,800 Net Income under Absorption costing method Units produced Units sold.......... Variable costs per unit: Variable manufacturing cost per unit. Variable selling and administrative. Fixed costs: Fixed manufacturing overhead Fixed selling and administrative soyces $270,600 $46,800 What was the net income under variable costing for January 2007? A. $33,600 C. $11,200 B, $10,200 D. $16,800