cali began business at the start of the current year. the company planned to produce 40000 units and actual production conformed to expections. sales totaled 37,000 units at $42 each. costs incurred were:

variable manufacturing overhead: $17 per unit

fixed manufacturing overhead: $280,000

variable selling and administrative costs per unit: $6

fixed selling and admin cost per unit: $170,000

if there were no variances, the companys varaible costing income would be: