\begin{tabular}{|l|r|} \hline Selling price & $126 \\ \hline & 0 \\ \hline Units in beginning inventory & 3,100 \\ \hline Units produced & 3,000 \\ \hline Units sold & 100 \\ \hline Units in ending inventory & \\ \hline & \\ \hline Variable costs per unit: & $22 \\ \hline Direct materials & $41 \\ \hline Direct labor & $3 \\ \hline Variable manufacturing overhead & $10 \\ \hline Variable selling and administrative & \end{tabular} What is the net operating income for the month under variable costing