A business operated at $100\%$ of capacity during its first month, with the following results:

Line Item Description Amount Amount

Sales $(90$ units$)$ $$90,000$

Production costs $(100$ units$)$:

Direct materials $$40,000$

Direct labor $20,000$

Variable factory overhead $2,000$

Fixed factory overhead $7,000$

Total production costs $69,000$

Operating expenses:

Variable operating expenses $$8,000$

Fixed operating expenses $1,000$

Total operating expenses $69,000$

The amount of operating income that would be reported on the variable costing income statement is