Mars Inc. produces and sells a decorative pillow. It has provided the following data concerning its most recent month of operations:

Selling price	$126
Units in beginning inventory	-
Units produced	8,700
Units sold	8,400
Units in ending inventory	300
Variable costs per unit
Direct materials	$30
Direct labor	$48
Variable manufacturing overhead	$3
Variable selling and administrative	$7
Fixed costs:
Fixed manufacturing overhead	$156,600
Fixed selling and administrative	$151,200

What is the net operating income for the month under variable costing?