Selling price per unit Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead $ 47 $ 10 $ 6 $ 5 $ 130,000 Fixed manufacturing overhead per year Selling and administrative expenses: Variable selling and administrative expense per unit sold $ 5 Fixed selling and administrative expense per year $ 63,000 Units in beginning inventory 0 Units produced during the year 10,000 Units sold during the year Units in ending inventory 9,000 1,000 The net operating income (loss) under variable costing is closest to: Select one: O a. ($4,000) O b. $189,000 O c. $9,000 Od. $234,000