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 0 6,300 6,100 200 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative $17 $53 $21 $6 Fixed costs Fixed manufacturing overhead Fixed selling and administrative $182,700 $65 000 What is the net operating income (loss) for the month under absorption costing? Multiple Choice O . $5,800 O $20,400 O ($3,600)