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 0 Units produced 1,200 Units sold 800 Units in ending inventory 400 Variable costs per unit: Direct material $25 Direct labor $41 Variable manufacturing overhead $6 Variable selling Administrative $6 Fixed costs: Fixed manufacturing Overhead $24,000 Fixed selling and administrative $12,000 What is the net operating income for he month under variable costing? A. $21,600 B.(15,200) C.$8,000 D.$13,600