White Company manufactures a single product and has the following cost structure:

Variable costs per unit:
Direct materials	$	3.90
Direct labor	$	4.90
Variable manufacturing overhead	$	1.45
Variable selling and administrative expense	$	2.90
Fixed costs per month:
Fixed manufacturing overhead	$	171,100
Fixed selling and administrative expense	$	113,100

The company produces 29,000 units each month. Assume beginning inventories are zero, 29,000 units are produced, and 28,000 units are sold in a month. If the unit selling price is $24, what is the net operating income under variable costing for the month?