Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$	152
Units in beginning inventory		0
Units produced		9,450
Units sold		9,050
Units in ending inventory		400

Variable costs per unit:
Direct materials	$	28
Direct labor	$	70
Variable manufacturing overhead	$	16
Variable selling and administrative expense	$	20
Fixed costs:
Fixed manufacturing overhead	$	141,750
Fixed selling and administrative expense	$	9,800

What is the net operating income (loss) for the month under variable costing?