Assume the following information for a company that produced $10,000$ units during its first year of operations and sold $8000$ units.

direct materials $$75$ per unit

direct labor $$50$ per units

variable manufacturing overhead $$10$ per unit

fixed manufactoring overhead $$300,000$

If the company absorption costing net operating income during its first year of operations was $$68,000$ what was its variable costing net operating income during its first year of operations.