White Company manufactures a single product and has the following cost structure Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense1.90 Fixed costs per month: 2.90 $3.90 $1.05 Fixed manufacturing overhead $ 93,100 Fixed selling and administrative expense$ 55,100 The company produces 19,000 units each month. Assume beginning inventories are zero, 19,000 units are produced, and 18,000 units are sold in a month. If the unit selling price is $20, what is the net operating income under variable costing for the month? O $36,300 O $91,400 O $184,500 $41,200