Styles Co., which has only one product, has provided the following data concerning its most recent month of operation Selling price $ 164 Units in beginning inventory 0 Units produced 9,600 Units sold 9,200 Units in ending inventory 400 $ 31 $ 73 $ 19 $ 23 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 ssssss is What is the net operating income (loss) for the month under variable costing? $144,000 $ 10,100