Farron Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$116
Units in beginning inventory	0
Units produced	9,000
Units sold	8,600
Units in ending inventory	400
Variable costs per unit:
Direct materials	$19
Direct labor	$61
Variable manufacturing overhead	$7
Variable selling and administrative	$11
Fixed costs:
Fixed manufacturing overhead	$135,000
Fixed selling and administrative	$8,900

What is the net operating income for the month under variable costing?