Simms Incorporated began business at the start of the current year. The company planned to produce 40,000 units, and actual production conformed to expectations. Sales totaled 35,000 units at $41 each. Costs incurred were:

Variable manufacturing overhead per unit	$ 17
Fixed manufacturing overhead	303,000
Variable selling and administrative cost per unit	5
Fixed selling and administrative cost per unit	194,000

If there were no variances, the company's variable-costing income would be: