Abdi Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $81 Units in beginning inventory 0 Units produced 7,300 Units sold 7,000 Units in ending inventory 300 Variable costs per unit: Direct materials $20 Direct labor $30 Variable manufacturing overhead $7 Variable selling and administrative $11 Fixed costs: Fixed manufacturing overhead $65,700 Fixed selling and administrative $21,000 What is the net operating income for the month under variable costing?

a.) $2,700

b.)$4,300

c.)$7,000

d.)$(12,800)