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

Selling price	$164
Units in beginning inventory	0
Units produced	9,600
Units sold	9,200
Units in ending inventory	400
Variable costs per unit:
Direct materials	$31
Direct labor	$73
Variable manufacturing overhead	$19
Variable selling and administrative	$23
Fixed costs:
Fixed manufacturing overhead	$144,000
Fixed selling and administrative	$10,100

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