Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 112 Units in beginning inventory Units produced Units sold Units in ending inventory 8,950 8,550 400 $ $ $ 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 18 60 6 10 $134,250 $ 8,800 What is the net operating income (loss) for the month under variable costing