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

Elliot Company, which has only one product, has provided the following data concerning its most recent month of operations:
$\begin{array}{l|r|}\hline \text { Selling price } & \$ 112 \\\hline \text { Units in beginning inventory } & 0 \\\hline \text { Units produced } & 4,900 \\\hline \text { Units sold } & 4,500 \\\hline \text { Units in ending inventory } & 400 \\\hline \text { Variable costs per unit: } & \\\hline \text { Direct materials } & \$ 19 \\\hline \text { Direct labour } & \$ 45 \\\hline \text { Variable manufacturing overhead } & \$ 6 \\\hline \text { Variable selling and administrative } & \$ 9 \\\hline \text { Fixed costs: } & \\\hline \text { Fixed manufacturing overhead } & \$ 117,600 \\\hline \text { Fixed selling and administrative } & \$ 22,500 \\\hline\end{array}$

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

A) ($19,600) .
B) $8,400.
C) $9,600.
D) $18,000.