A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: What is the net operating income for the month under variable costing? Solution D. $13,600.0 Total sales = 140*800 $112,000.0 Variable Costs: Direct materials (800*25) $20,000.0 Direct labor (800*41) $32,800.0 VMO (800*6) $4,800.0 $57,600.0 Gross contribution margin $54,400.0 Less sellin & administrive expenses(800*6) -$4,800.0 Contribution margin $49,600.0 Fixed costs: Fixed Manufacturing overhead $24,000.0 Fixed selling & administrative expenses $12,000.0 $36,000 .0 Net operating income $13,600.0 .