Leheny Corporation manufactures and sells one product. The following information pertains to the company's first year of operations: Variable costs per unit: Direct materials $ 85 Fixed costs per year: Direct labor $ 1,155,000 Fixed manufacturing overhead $ 3,190,000 Fixed selling and administrative expenses $ 2,300,000 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 55,000 units and sold 50,000 units. The company's only product is sold for $238 per unit. The net operating income for the year under super-variable costing is