Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $99 6,300 6,000 300 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 Fixed selling and administrative $12 $42 $6 $170,100 $24,000 What is the net operating income for the month under variable costing? O $8,100 $3,900 $12,000 $(14,100)