Baraban Corporation has provided the following data for its most recent year of operation: 
The net operating income (loss) under variable costing is closest to:
Definitions:
Cumulative Surplus
The total amount of net income retained by a company over time, which has not been distributed to shareholders as dividends.
Minimum Cash Balance
The least amount of cash a company needs on hand to meet its immediate operational expenses and financial obligations.
Current Ratio
The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations with its current assets over its current liabilities.
Restrictive Policy
A restrictive policy refers to a set of rules or regulations designed to limit or control certain activities or behaviors, often implemented to ensure safety, security, or compliance with legal standards.
Q26: Gilchrist Corporation bases its predetermined overhead rate
Q51: Dock Corporation makes two products from a
Q59: When using segmented income statements, the dollar
Q88: Last year Easton Corporation reported sales of
Q92: The degree of operating leverage in a
Q93: Kretlow Corporation has provided the following data
Q113: Hayworth Corporation has just segmented last year's
Q140: Dietzen Corporation has two manufacturing departments--Casting and
Q185: Meli Corporation manufactures two products: Product L61P
Q191: Opunui Corporation has two manufacturing departments--Molding and