Not So Strong is a manufacturer that makes one product. It provided the following information to help prepare the master budget for the upcoming month: The budgeted selling price per unit is $64. Budgeted unit sales for the month is 8.200 units. Each unit of finished goods requires 4 pounds of raw materials. The raw materials cost $2.00 per pound. The direct labor wage rate is $12.00 per hour. Each unit of finished goods requires 2.0 direct labor-hours. Manufacturing overhead is entirely variable and is $2.00 per direct labor-hour. The variable selling and administrative expense per unit sold is $1.00. The foxed selling and administrative expense per month is $11,000 The estimated net operating income (loss) for the month is closest to: O $524,800 6. $221,400 C. $229,600 d. $295,200 e $210,400