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

Materials price variance		$1,270	U		Labor quantity variance		$780	U
Materials quantity variance		710	F		Overhead variance		890	U
Labor price variance		550	U

In addition, 8,760 units of product were sold at $9 per unit. Each unit sold had a standard cost of $3. Selling and administrative expenses were $8,400 for the month. Prepare an income statement for management for the month ended January 31, 2017.