Trevorrow Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During June, the company budgeted for $6,200$ units, but its actual level of activity was $6,160$ units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for June:

Data used in budgeting:

Fixed element per month Variable element per unit

Revenue $ $0$ $ $27\mathrm{.}80$

Direct labor $ $0$ $ $3\mathrm{.}10$

Direct materials $010\mathrm{.}20$

Manufacturing overhead $37,2001\mathrm{.}10$

Selling and administrative expenses $22,8000\mathrm{.}30$

Total expenses $ $60,000$ $ $14\mathrm{.}70$

Actual results for June:

Revenue $ $178,318$

Direct labor $ $18,606$

Direct materials $ $60,652$

Manufacturing overhead $ $43,896$

Selling and administrative expenses $ $24,688$

The net operating income in the planning budget for June would be closest to: