Flannel Company reported the following for the month of November with respect to units it produced and sold. Units in beginning FG inventory Units produced Units sold Units in ending FG inventory 2,500 2,200 300 Unit sales price $150 Variable costs per unit: Direct materials Direct labor Variable selling & administrative Variable factory overhead $40 $15 $2 $3 Fixed costs: Fixed selling and administrative Fixed factory overhead $44,000 $60,500 Calculate the net operating income for the month under variable costing. (round the final answer to the nearest dollar)