A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

value: 3.00 points A manufacturing company that produces a slngle product has provlded the followlng data concernlng Its most recent month of operatlons: Selling price ........................................... 3126 Units in beginning inventory .................... 0 Units produced ...................................... 3.100 Units sold .............................................. 3,000 Units in ending inventory ........................ 100 Variable oosts per unit: Direct materieis .................................. $22 Direct labor ......................................... $43 Variable manufacturing overhead ........ $3 Variable selling and administrative ....... $10 Fixed costs: Fixed manufacturing overhead ............. $89,000 Fixed selling and administrative ........... $42,000 What Is the net operating Income for the month under varlable costing? O $15000 O $12300 O $2.900 O $5.300