A manufacturing company that produces a single product has provided the following data

concerning its most recent month of operations:

Selling price

Units in beginning inventory

Units produced

Units sold

Units in ending inventory

Variable costs per unit:

Direct materials

Direct labor.

Variable manufacturing overhead

Variable selling and administrative

Fixed costs:

Fixed manufacturing overhead.

$$126$

$0$

$3,100$

$3,000$

$100$

$$22$

$$43$

$$3$

$$10$

$$89,900$

$$42,000$

What is the net operating income for the month under variable costing?