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

Selling price	$140
Units in beginning inventory	0
Units produced	9,300
Units sold	8,900
Units in ending inventory	400
Variable costs per unit:
Direct materials	$25
Direct labor	$67
Variable manufacturing overhead	$13
Variable selling and administrative	$17
Fixed costs:
Fixed manufacturing overhead	$139,500
Fixed selling and administrative	$9,500

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

a)$11,200

b)$(30,800)

c)$17,200

d)$6,000