Beauty Supply Company manufactures shampoo. The supervisor has provided the following information and stated that standard costing is used formanufacturing, marketing, and administrative costs.

January:

Beginning Inventory: 0

Production: 2,500

Sales: 2,250

February:

Beginning Inventory: - - -

Production: 3000

Sales: 3,025

Otherinformation:

Selling price: $20.00

Standard variable manufacturingcost/unit: $8.00

Standard variablemarket/admin. cost/unit: $4.00

Standard fixed manufacturing overheadcost/month: $40,000

Standard fixedmarket/admin. cost/month: $20,000

Budgeted denominator level per month(output units): 4,000

There were no beginning or ending inventories of materials or workinprocess.

What would Beauty SupplyCompany's operating income(loss) be for January andFebruary, respectively, using the variable costingapproach?