Shoe Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 104 Units in beginning inventory 0 Units produced 8,850 Units sold 8,450 Units in ending inventory 400 Variable costs per unit: Direct materials $ 16 Direct labor $ 58 Variable manufacturing overhead $ 4 Variable selling and administrative expense $ 8 Fixed costs: Fixed manufacturing overhead $ 132,750 Fixed selling and administrative expense $ 8,600 What is the net operating income (loss) for the month under variable costing?