Dude Company incurred the following costs while producing 450 units: direct materials, $14 per unit; direct labor, $30 per unit; variable manufacturing overhead, $11 per unit; total fixed manufacturing overhead costs, $6,750; variable selling and administrative costs, $7 per unit; total fixed selling and administrative costs, $4,050. There are no beginning inventories. What is the operating income using variable costing if 380 units are sold for $140 each?