Use the following data to answer the question

	2012	2013	2014
Unit Data
Beginning Inventory	0	?	?
Production	1000	800	1250
Sales	700	800	1500
variable costs
manufacturing cost per unit	$900	$900	$900
marketing cost per unit sold	$600	$600	$600
Fixed costs
Manufacturing costs	$450,000	$450,000	$450,000
Marketing costs	$140,000	$140,000	$140,000

Using variable costing, what is the net income in 2012 if each unit sells for $3000?