Hatcher, Company has collected the following data for October (there are no beginning inventories): Units produced and sold 500 units Sales price 390 per unit Direct materials 62 per unit Direct labor 65 per unit Variable manufacturing overhead 28 per unit Fixed manufacturing overhead 8,100 per month Variable selling and administrative costs 17 per unit Fixed selling and administrative costs 3,800 per month If an income statement were prepared using variable costing what would be the end result (Operating Income or Loss)? Operating incom B O 597,100 Operating Income O $195,000 Operating Income 5 109,000 Operating Loss 597,900 Operating Loss