Farris Corporation, which has only one product, has provided the following data concerning its mc operations: Selling price $ 124 0 Units in beginning inventory Units produced Units sold Units in ending inventory 9,100 8,700 400 21 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 usus usos 13 $ 136,500 $ 9,100 What is the net operating income (loss) for the month under variable costing