Dude company incurred the following cost while producing 610 units: direct materials, $7 per unit; direct labor,$21 per unit; variable manufacturing overhead,$10 per unit; total fixed manufacturing overhead costs, $15,250; variable selling and administrative costs,$3 per unit; total fixed selling and administrative costs,$9,150. There are no beginning inventories.

What is the operating income using variable costing if 430 units are sold for $120 each?