what is the net operating income for the month under variable costing 636613

Illa Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$131
Units in beginning inventory	0
Units produced	5,700
Units sold	5,400
Units in ending inventory	300
Variable costs per unit:
Direct materials	$46
Direct labor	$25
Variable manufacturing overhead	$6
Variable selling and administrative	$7
Fixed costs:
Fixed manufacturing overhead	$193,800
Fixed selling and administrative	$43,200

What is the net operating income for the month under variable costing?

A) $10,200

B) $27,000

C) ($6,300)

D) $16,800