Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 168 Units in beginning inventory Units produced Units sold Units in ending inventory 0 9,650 9, 250 400 $ 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 32 74 20 24 69 $144, 750 $ 10, 200 What is the net operating income (loss) for the month under variable costing