The Constantine Corporation purchases robes for $12 per unit and then sells them for $25 per unit. The company estimated the following sales for the first four months of the current year: January 8,000 units, February 12,000 units, March 9,000 units and April 7,000 units.

The company has rent expense of $5,600 and personnel salaries of $32,000 each month as well as variable advertising costs of $3 per unit based on monthly sales.

Ending inventory at December 31st is 2,000 units and for each month after that is expected to be 10% of the next month's sales.

What is the company's budgeted net income for February?