Menno Company manufactures coffee tables The following data is related to sales and production of the tables for last year. Using variable costing , what is the operating income for last month ?

Selling price per unit $450.00 Variable manufacturing costs per unit $200.00 Variable selling and administrative expenses per unit $27.00 Fixed manufacturing overhead (in total) $135,000 Fixed selling and administrative expenses (in total) $36,000 Units produced during year 6,750 Units sold during year 5,400 Units in beginning inventory