Nortin co. presented the following data for the month of April 2018: Details Budget Actual Sales (units) .. 1000 900 Sales ($) .. 100000 99000 Direct material ($) . 20000 16200 Direct labor ($) .. 16000 16650.0 Variable overhead ($) 7000 .. 6300 Fixed overhead ($) . 12800 15500 Sales commission ($) . 10000 .. 7200 Salesperson salaries ($) 4610 3480 Rent of stores ($) 7500 8150 Misc. expenses* 2000 2000 Here $1.4000000000000001/unit is variable

prepare a net income making a column of -