Ellen Furniture has 60 units in Finished Goods Inventory at the beginning of the accounting period. During the accounting period, Ellen Furniture produced 200 units and sold 150 units for $190 each. All units incurred $50 in variable manufacturing costs and $25 in fixed manufacturing costs. Ellen Furniture also incurred $6,000 in selling and administration costs, all fixed. Calculate the operating income for the year using variable costing.