Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 140 0 Units in beginning inventory Units produced Units sold Units in ending inventory 9,300 8,900 400 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 $ $ $ $ 25 67 13 17 $139,500 $ 9,500 What is the net operating income (loss) for the month under variable costing