Doon Company incurred the following costs while producing 550 units: direct materials, $5 per unit; direct labor, $24 per unit; variable manufacturing overhead, $16 per unit; total fixed manufacturing overhead costs, $9, 900; variable selling and administrative costs, $11 per unit; total fixed selling and administrative costs, $6, 600. There are no beginning inventories. What is the operating income using variable costing if 380 units are sold for $180 each