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	0
Units produced	8,950
Units sold	8,550
Units in ending inventory	400

Variable costs per unit:
Direct materials	$ 18
Direct labor	$ 60
Variable manufacturing overhead	$ 6
Variable selling and administrative expense	$ 10
Fixed costs:
Fixed manufacturing overhead	$134,250
Fixed selling and administrative expense	$ 8,800

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