Farron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $92 0 8,700 8,300 400 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $13 $55 $1 $5 $130,500 $8,300 What is the net operating income for the month under variable costing? $10,600 $(17,000) $6,000 $16,600