Red and White Company reported the following monthly data:

Units produced3,600 units Sales price$41 per unit Direct materials $7 per unit Direct labor$5 per unit Variable overhead$8 per unit Fixed overhead$9,000 in total

What is Red and White's net income under variable costing if 1,140 units are sold and operating expenses are $16,200?

• $14,940
• ($1,260)
• $4,890
• ($3,600)
• $7,740