Union Corporation manufactures and sells one product. The following information pertains to the company's first year of operations:

Variable costs per unit:

Direct materials

Fixed costs per year:

Direct labor

Fixed manufacturing overhead

Fixed selling and administrative expenses

$$82$

$$528,000$

$$1,632,000$

$$646,000$

The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced $24,000$ units and sold $17,000$ units. The company's only product is sold for $$232$ per unit.

The net operating income for the year under super$-$variable costing is:M