A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price = $123 Unit in beginning inventory = 0 Units produced = 1,000 Units sold = 900 Units in ending inventory = 100 Variable costs per unit: Direct materials = $41; Direct labor = $26; VMOH = $4; Variable selling and administrative = $6 Fixed costs: FMOH = $17,000; Fixed selling and administrative = $11,700 What is the net operating income for the month under variable costing? $12,700 $5,600 $1,700 $14,400 please show work