s. Hackney Company, which has only one product, has provided the following concerning its most recent month of operations Selling price S110 tats in hcrcianing in Units produced Units sold Units in ending inventory 4,800 4.700 100 Variable costs per unit Direct materia.s.. Direct labor Variable manufacturing overhcad. Variable selling and administrative. S30 S52 S3 $7 Fixed costs: Fixed selling and administrativ... 9.400 What is the net operating income for the month under variable costing? A. $4,700 B. S(5,300) C. $1,500 D. $3,200