Marcelin Corporation manufactures and sells one product. The following information pertains to the companys first year of operations:

Variable costs per unit:
Direct materials	$	71
Fixed costs per year:
Direct labor	$	849,300
Fixed manufacturing overhead	$	4,023,000
Fixed selling and administrative expenses	$	1,979,200

The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 44,700 units and sold 43,200 units. The companys only product is sold for $235 per unit.

The net operating income for the year under super-variable costing is: