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

Variable costs per unit:
Direct materials	$	90
Fixed costs per year:
Direct labor	$	410,000
Fixed manufacturing overhead	$	1,545,000
Fixed selling and administrative expenses	$	468,000

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 23,000 units and sold 16,500 units. The companys only product is sold for $228 per unit.

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