Caterlebe Productions Uses a Standard Costing System Calculate the Standard Net Operating Income

Caterlebe Productions uses a standard costing system. At the end of 2015, the following details are found in their books.
Sales Revenues: $750,000
Cost of Goods Sold (standard costing): $400,500
Marketing & Admin expenses: $150,000
Variances:
$$\begin{array} { | l | r | l | } \hline \text { Sales Revenue } & \$ 6,000 & \text { F } \\\hline \text { Direct Materials Cost Variance } & 400 & \text { U } \\\hline \text { Direct Materials Efficiency Variance } & 375 & \text { F } \\\hline \text { Direct Labor Cost Variance } & 675 & \text { U } \\\hline \text { Direct Labor Efficiency Variance } & 150 & \text { F } \\\hline \text { Variable Overhead Cost Variance } & 250 & \text { U } \\\hline \text { Variable Overhead Efficiency Variance } & 800 & \text { F } \\\hline \text { Fixed Overhead Cost Variance } & 420 & \text { U } \\\hline \text { Fixed Overhead Volume Variance } & 100 & \text { F } \\\hline\end{array}$$ Calculate the standard net operating income.