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 Variable manufacturing overhead Fixed manufacturing overhead per year $130,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year 63,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 10,000 9,000 1,900 The net operating income (loss) under variable costing is closest to Multiple Choice $234,000 $9,000 $4,000) $189,000