The Night & Day Guitar company is a manufacturer of custom guitars. The selling price for one of their guitars is $934 with direct materials and direct labor costing $276 and $444 per guitar respectively. The fixed manufacturing costs for the Night & Day Guitar company are $8271 and the variable overhead is $45 per unit. The fixed and variable selling expenses are $1654 and $58 per guitar respectively. The variable shipping costs per guitar are $142. Remaining fixed period costs are $1242. During the period, Night and Day sold 134 guitars. What is the net operating income of the Night and Day company for the period? Your answer should be to the whole dollar? A loss should be entered as a negative number