Fisk Company uses a standard cost accounting system. During January, the company reported the following manufacturing variances.

Materials price variance		$ 1,220	U		Labor quantity variance		$ 840	U
Materials quantity variance		760	F		Overhead variance		740	U
Labor price variance		450	U

In addition, 8,100 units of product were sold at $ 7 per unit. Each unit sold had a standard cost of $ 4. Selling and administrative expenses were $ 7,890 for the month. Prepare an income statement for management for the month ended January 31, 2017.