ATCOY, Ltd. is a manufacturer that reports the following information from the current month for its product.

Sales price	$27.00 per unit
Manufacturing costs incurred this month:
DM	$8.50 per unit
DL	$6.25 per unit
Variable OH	$3.75 per unit
Fixed OH	$378,000 per month
Non-Manufacturing (i.e. Selling and Administrative) costs incurred this period:
Variable S&A	$0.80 per unit
Fixed S&A	$224,000 per month
Units in finished goods inventory, beginning of the month	0
Units produced this month	140,000
Units sold this month	120,000

Calculate net income for the period using variable costing.

Group of answer choices

$476,000

$413,000

$376,000

$322,000

None of the other answers are correct