Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$	156
Units in beginning inventory		0
Units produced		9,500
Units sold		9,100
Units in ending inventory		400

Variable costs per unit:
Direct materials	$	29
Direct labor	$	71
Variable manufacturing overhead	$	17
Variable selling and administrative expense	$	21
Fixed costs:
Fixed manufacturing overhead	$	142,500
Fixed selling and administrative expense	$	9,900

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