ng Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 159 Units in beginning inventory Units produced Units sold Units in ending inventory 7,800 7,700 100 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense $ 47 50 2 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $304,200 s 84,700 What is the net operating income for the month under variable costing