Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $ 109 Seling price Units in beginning inventory Units produced Units sold Units in ending inventory 8,850 8.450 400 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 $ $ $ $ 16 58 4 8 $132.750 $ 8,600 What is the net operating income (loss) for the month under variable costing