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Aaker Company, Which Has Only One Product, Has Provided the Following

question 140

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Aaker Company, which has only one product, has provided the following data concerning its most recent month of operations:
 Selling price $99 Units in beginning inventory 0 Units produced 6,300 Units sold 6,000 Units in ending inventory 300 Variable costs per unit:  Direct materials $12 Direct labour $42 Variable manufacturing overhead $6 Variable selling and administrative $6 Fixed costs:  Fixed manufacturing overhead $170,100 Fixed selling and administrative $24,000\begin{array} { | l | r | } \hline \text { Selling price } & \$ 99 \\\hline \text { Units in beginning inventory } & 0 \\\hline \text { Units produced } & 6,300 \\\hline \text { Units sold } & 6,000 \\\hline \text { Units in ending inventory } & 300 \\\hline \text { Variable costs per unit: } & \\\hline \text { Direct materials } & \$ 12 \\\hline \text { Direct labour } & \$ 42 \\\hline \text { Variable manufacturing overhead } & \$ 6 \\\hline \text { Variable selling and administrative } & \$ 6 \\\hline \text { Fixed costs: } & \\\hline \text { Fixed manufacturing overhead } & \$ 170,100 \\\hline \text { Fixed selling and administrative } & \$ 24,000 \\\hline\end{array}



-What is the operating income (loss) for the month under variable costing?

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