variable 453032

manufacturing company has provided the following data concerning its most recent month of operations:

	Selling price	$126
	Units in beginning inventory	0
	Units produced	3,100
	Units sold	3,000
	Units in ending inventory	100
	Variable costs per unit:
	Direct materials	$22
	Direct labor	43
	Variable manufacturing overhead	3
	Variable selling and administrative	10
	Fixed costs:
	Fixed manufacturing overhead	$89,900
	Fixed selling and administrative	42,000

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

Select one: a. $15,000 b. $12,100 c. $2,900 d. $5,300