Tucker, Inc. has collected the following data. (There are no beginning inventories.) Units produced 210 units Units sold 210 units Sales price $480 per unit Direct materials $43 per unit Direct labor $29 per unit Variable manufacturing overhead $13 per unit Fixed manufacturing overhead $11,340 per year Variable selling and administrative costs $8 per unit Fixed selling and administrative cost $10,600 per year What is the operating income using variable costing? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.)