Splish Company produced $19,200$ units and sold $18,330$ during the current year. Under absorption costing, net income was $$25,700.$

Fixed overhead was $$145,920.$ Determine the net income under variable costing. $($Round per unit calculations to $2$ decimal places, e$.$g$.$

$15\mathrm{.}25$ and final answer to $0$ decimal places, e$.$g$.125.)$

Net income

$