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

Selling price	$123
Units in beginning inventory	0
Units produced	6,400
Units sold	6,100
Units in ending inventory	300
Variable costs per unit:
Direct materials	$45
Direct labor	$30
Variable manufacturing overhead	$1
Variable selling and administrative	$8
Fixed costs:
Fixed manufacturing overhead	$140,800
Fixed selling and administrative	$91,500

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

$12,200

($17,200)

$5,600

$6,600