Buckbee Corporation manufactures and sells one product. The following information pertains to the company's first year of operations:

Variable costs per unit:

Direct materials

$$87$

Fixed costs per year:

Direct labor

Fixed manufacturing overhead

$$932,000$

Fixed selling and administrative expenses

$$2,311,000$

$$1,726,000$

The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced $44,000$ units and sold $41,500$ units. The company's only product is sold for $$230$ per unit.

The net operating income for the year under super$-$variable costing is: