Iancu Company, Which Has Only One Product, Has Provided the Following

Iancu Company, which has only one product, has provided the following data concerning its most recent month of operations:
$\begin{array} { | l | r | } \hline \text { Selling price } & \$ 149 \\\hline \text { Units in beginning inventory } & 0 \\\hline \text { Units produced } & 4,200 \\\hline \text { Units sold } & 3,900 \\\hline \text { Units in ending inventory } & 300 \\\hline \text { Variable costs per unit: } & \\\hline \text { Direct materials } & \$ 27 \\\hline \text { Direct labour } & \$ 46 \\\hline \text { Variable manufacturing overhead } & \$ 5 \\\hline \text { Variable selling and administrative } & \$ 9 \\\hline \text { Fixed costs: } & \\\hline \text { Fixed manufacturing overhead } & \$ 155,400 \\\hline \text { Fixed selling and administrative } &\$ 70,200 \\ \hline\end{array}$


-What was the operating income (loss) for the month under variable costing?

A) ($7,200) .
B) $11,100.
C) $16,200.
D) $27,300.