The following data were prepared: sale price $25/$unit; direct materials used $$80,000$; Direct labor $$85,000$; Manufacturing overhead $115,000($variable $15,000)($fixed $100,000)$; selling and administrative expense $22,650($variable $13,650)($fixed $9,000)$; units manufactured $25,000$; beginning finished goods inventory $20,000$; ending finished goods inventory $6,000.$ Under variable costing, what is the operating income?