Redwood Corp. sells its product for $480 per unit. Production was 18 units per year in 2015-2017. Sales were 13 units in 2015, 20 units in 2016, and 21 units in 2017. The following additional information is available. Variable costs per unit Variable manufacturing overhead $270 Variable selling and administrative $25 Fixed costs per year Fixed manufacturing overhead $1,440 Fixed selling and administrative $1,920 Calculate the company's net income under variable costing for 2017.