Selling price $ 104 Units in beginning inventory Units produced Units sold Units in ending inventory 8,850 8,450 400 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 $ $ $ $ 16 58 4 8 $132, 750 $ 8,600 What is the net operating income foss) for the month under variable costing