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

Selling price	$124
Units in beginning inventory	0
Units produced	9,100
Units sold	8,700
Units in ending inventory	400
Variable costs per unit:
Direct materials	$21
Direct labor	$63
Variable manufacturing overhead	$9
Variable selling and administrative	$13
Fixed costs:
Fixed manufacturing overhead	$136,500
Fixed selling and administrative	$9,100

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

$17,000

$6,000

$11,000

$(26,200)