Belle Company reports the following information for the current year. All beginning inventory amounts equaled $$0$ this year.

$\backslash$table$[[$Units produced this year,$95,000$ units$],[$Units sold this year,$57,000$ units$],[$Direct materials,$$27$ per unit$],[$Direct labor,$$29$ per unit$],[$Variable overhead,$$3$ per unit$],[$Fixed overhead,$$783,750$ in total$]]$

Belle Company's product is sold for $$83$ per unit a Variable selling and administrative expense is $$2$ per unit and fixed selling and administrative is $$350,000$ per year. Compute the net income under variable costing.