Use the following Window Breeze Company income statement to answer the question. Window Breeze Company is a small manufacturer of window air conditioners and reported the following:

Window Breeze Company Full Costing Income Statement For the Year Ending December 31, 2011

Sales ($150 per unit)			$120,000
Less cost of goods sold			35,000
Gross margin			85,000
Less selling and administrative expenses:
	Selling expense	$15,000
	Administrative expense	15,000	30,000
Net income			$55,000

Annual FMOH was $25,000 and 1,000 units were produced. All administrative costs were fixed. Included in the $15,000 selling expense was $10,000 of fixed selling.

how much is the variable costing net income