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

Selling price	$	130
Units in beginning inventory		0
Units produced		2,100
Units sold		1,900
Units in ending inventory		200
Variable costs per unit:
Direct materials	$	41
Direct labor	$	39
Variable manufacturing overhead	$	4
Variable selling and administrative expense	$	11
Fixed costs:
Fixed manufacturing overhead	$	52,500
Fixed selling and administrative expense	$	3,800

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

Multiple Choice

• $15,200

• $5,000

• $(6,600)

• $10,200