Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory Units produced Units sold Units in ending inventory $ 168 0 9,650 9,250 400 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 $ 32 $ 74 $ 20 $ 24 $ 144,750 $ 10,200 What is the net operating income (loss) for the month under variable costing? Multiple Choice $11,550 $(38,850) $17.550 O