Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: 90 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory 3,400 3,000 400 $ 21 $ 38 6 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 4 $54,400 $ 3,000 What is the net operating income for the month under variable costing