Farron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $108 O 8.900 8,500 400 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 $17 $59 $5 $9 $133,500 $8.700 | What is the net operating income for the month under variable costing? O $10,800 O $(21600) O $16.800 $6,000