Alpine Productions uses a standard cost system for recording transactions. Alpine reported the following data for the year ended December 31:

Sales revenues: $800,000

Cost of goods sold (standard costing): $382,000

Selling & admin expenses: $105,000

Variances:

Sales revenue variance	$4,100	F
Direct materials cost variance	30	U
Direct materials efficiency variance	300	F
Direct labor cost variance	65	U
Direct labor efficiency variance	10	F
Variable overhead cost variance	300	U
Variable overhead efficiency variance	80	F
Fixed overhead cost variance	430	U
Fixed overhead volume variance	100	F

What is the standard net operating income?