Farron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $160 Units in beginning inventory 0 Units produced 9,550 Units sold 9,150 Units in ending inventory 400 Variable costs per unit: Direct materials $30 Direct labor $72 Variable manufacturing overhead $18 Variable selling and administrative $22 Fixed costs: Fixed manufacturing overhead $143,250 Fixed selling and administrative $10,000 What is the net operating income for the month under variable costing? $17,450 $11,450 $(36,550) $6,000