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

Selling price$90$Units in beginning inventory$0$Units produced$3,400$Units sold$3,000$Units in ending inventory$400$

Variable costs per unit:$$Direct materials$ $21$Direct labor$ $38$Variable manufacturing overhead$ $6$Variable selling and administrative expense$ $4$Fixed costs:$$Fixed manufacturing overhead$ $54,400$Fixed selling and administrative expense$ $3,000$

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