The Night & Day Guitar company is a manufacturer of custom guitars. The selling price for one of their guitars is $901 with direct materials and direct labor costing $253 and $351 per guitar respectively. The fixed manufacturing costs for the Night & Day Guitar company are $8,679 and the variable overhead is $41 per unit. The fixed and variable selling expenses are $1,777 and $83 per guitar respectively. The variable shipping costs per guitar are $146. Remaining fixed period costs are $1,391. During the period, Night and Day sold 131 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. a