Betty DeRose, Inc. began its operations on January 1, 2026. Betty produces a single product and reported the following cost information for 2026 and 2027: 2026 2027 Variable costs per unit: Direct materials Direct labor Variable overhead Variable selling $15 $18 $12 $14 $19 $20 $13 $16 Fixed costs in total: Fixed overhead Fixed selling $198,000 $132,000 $ 161,000 $158,000 In 2026, Betty produced 22,000 units and sold 15,000 units. In 2027, Betty produced 23,000 units and sold 28,000 units. The selling price per unit was $90 in both years. Calculate the amount of net income reported in Betty's 2026 income statement using variable costing