Farris Corporation, which has only one product has provided the following data concerning its most recent month of operations Selling price $156 Units in beginning inventory 0 Units produced 9,500 Units sold 9, 100 Units in ending inventory 400 Variable costs per unit: Direct materials $ 29 Direct labor $ 71 Variable manufacturing overhead S 17 Variable selling and administrative expense $ 21 Fixed costs: Fixed manufacturing overhead $142,500 Fixed selling and administrative expenso $ 9,900 What is the net operating income foss) for the month under variable costing