Hadley Corporation, which has only one product, has provided the following data concerning its most recent month of operations:    Selling price$126   Units in beginning inventory 0Units produced 1,900Units sold 1,800Units in ending inventory 100    Variable costs per unit:  Direct materials$49Direct labor$28Variable manufacturing overhead$5Variable selling and administrative expense$11Fixed costs:  Fixed manufacturing overhead$32,300Fixed selling and administrative expense$23,400 What is the net operating income for the month under variable costing?

A. $(4,500)
B. $5,400
C. $1,700
D. $3,700


Answer: D

Business

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