Murie Corporation makes one product that it sells for $100 each and has provided the following information: Budgeted unit sales, February 11,000 units Raw materials requirement per unit 5 pounds Cost per pound of raw materials $3.00 Direct labor requirement per unit 2.5 DLH Direct labor hour (DLH) wage rate $18 Predetermined FOH rate applied on DLH's at the rate of $11 per DLH Variable S&A per unit sold $2.70 Fixed S&A $80,000 per month The estimated net operating income (loss) for February is closest to: