Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Beauty Supply Company manufactures shampoo. The supervisor has provided the following information and stated that standard costing is used for manufacturing, marketing, and administrative costs.
There were no beginning or ending inventories of materials or work-in-process.
-What would Beauty Supply Company's operating income (loss) be for January and February, respectively, using the variable costing approach?

A) $18,000 and $24,200
B) $(45,000) and $(35,500)
C) $(44,000) and $(33,809)
D) $(42,000) and $(35,800)
E) $18,000 and $(35,800)