Lynch Company manufactures and sells a single product. The following costs were incurred during the 2019 and 2020 years:

Direct labor	$15 per unit
Fixed manufacturing overhead	$350,000
Variable manufacturing overhead	$4 per unit
Direct materials	$30 per unit
Fixed selling and administrative expenses	$100,000
Variable selling and administrative	$10 per unit
Sales price	$70 per unit

	Units Produced	Units Sold
2019	60,000	55,000
2020	50,000	65,000

What is the 2019 net operating income under super variable costing?