managerial accounting

3. Hackney Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $110 Units in beginning inventory Units produced.... Units sold.... 0 4,800 4.700 100 Units in ending inventory Variable costs per unit: $30 S52 $3 $7 Variable manufacturing overhead. Variable selling and administrative Fixed costs: Fixed manufacturing overhead..$72.000 Fixed selling and administrative.$9,400 What is the net operating income for the month under variable costing? A. $4,700 B. $(5,300) C. $1,500 D. $3,200