Last month, Gregson Industries produced $100,000$ units and sold $85,000$ of them at a price of $$10$ per unit. Manufacturing costs consisted of direct materials of $$220,000,$ direct labor of $$125,000,$ variable manufacturing overhead of $$65,000$ and fixed manufacturing overhead of $$175,500.$ Fixed general and administrative costs totaled $$90,000.$

Using full costing, what is Gregson$$s net income for the month?