Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $ 100 0 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory 8,800 8,400 400 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 $ 15 $ 57 $ 3. $ 7 $ 132,000 $ 8,500 What is the net operating income (loss) for the month under variable costing