The following information is available for Barnes Company for the fiscal year ended December 31:

Beginning finished goods inventory in units		0
Units produced		7,600
Units sold		5,400
Sales	$	1,296,000
Materials cost	$	152,000
Variable conversion cost used	$	76,000
Fixed manufacturing cost	$	646,000
Indirect operating costs (fixed)	$	87,000

The variable costing operating income is:

Multiple Choice

• $393,000

• $413,000

• $377,000

• $401,000