Baraban Corporation has provided the following data for its most recent year of operation:

Selling price per unit $ $47$

Manufacturing costs:

Variable manufacturing cost per unit produced:

Direct materials $ $10$

Direct labor $ $6$

Variable manufacturing overhead $ $5$

Fixed manufacturing overhead per year $$130,000$

Selling and administrative expenses:

Variable selling and administrative expense per unit sold $ $5$

Fixed selling and administrative expense per year $ $63,000$

Units in beginning inventory $0$

Units produced during the year $10,000$

Units sold during the year $9,000$

Units in ending inventory $1,000$

The net operating income $($loss$)$ under variable costing is closest to:

Multiple Choice

$$234,000$

$$9,000$

$($$$4,000)$

$$189,000$