11. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: selling price $140

units in beginning inventory 0

units produced 1,200

units sold 800

units in ending inventory 400

Direct materials $25

Direct labor $41

Variable manufacturing overhead $6

Variable selling and administration $6

Fixed manufacturing overhead 24,000

fixed selling administration $12,000

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

A. $21,600

B. $(15,200)

C. $8,000

D. $13,600