Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 96 Units in beginning inventory Units produced Units sold Units in ending inventory 8,750 8,350 400 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 $ $ $ $ 14 56 2. 6 $131,250 $ 8,400 What is the net operating income (loss) for the month under variable costing