Cool Pools, a manufacturer of above ground pools, began operations on January 1 of the current year. During this time, the company produced 45,000 units and sold 44,000 units at a sales price of $60 per unit. Cost information for this year is shown in the following table: Direct materials Direct labor Variable overhead Fixed overhead Variable selling and administrative Fixed selling and administrative $11.25 per unit $3.20 per unit $7 per unit $39,600 in total $2,000 in total $6,000 in total Given the Cool Pools Company data, what is net income using variable costing?