Saved Farris Corporation, which has only one product, has provided the following data concerning its most recent month of Selling price $ 100 Units in beginning inventory Units produced Units sold Units in ending inventory 8,800 8,400 400 $ Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 15 57 3 7 $132,000 $ 8,500 What is the net operating income (loss) for the month under variable costing