Last month Big Time Productions manufactured 25000 units and sold 23000 of these units at a price of $10.00 per unit. Manufacturing costs consisited of direct labor, $30000, direct materials $32000, varible manufaacturing overhead, $3500, fixed manufactring overhead $21500. Selling and administrative costs are all fixed and totaled $24000. Beginning inventory consists of no units. What is big time production's income before taxes using variable costing?