Selling price 90 Units in beginning inventory 0 Units produced 3,400 Units sold 3,000 Units in ending inventory 200 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 $ 21 $ 38 $ 6 $ 4 $ 54,400 $ 3,000 What is the net operating income for the month under variable costing?