Red and White Company reported the following monthly data:

Units produced 3,000 units Sales price $ 35 per unit Direct materials $ 5 per unit Direct labor $ 6 per unit Variable overhead $ 7 per unit Fixed overhead $ 9,000 in total

What is Red and White's net income under variable costing if 1,080 units are sold and operating expenses are $13,000?

• ($3,640)
• ($1,000)
• $2,120
• $5,360
• $9,360