Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $104 Units in beginning inventory Units produced 8 8,850 Units sold 8,450 Units in ending inventory 400 Variable costs per unit: Direct materials: Direct labon Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense What is the net operating income (loss) for the month under variable costing? $ 16. $ 58 $ 4 $ 8 $132,750 $ 8,600