A summary of operating results for the year ended December 31, 2018 is as follows: units Sales volume Revenues Variable costs Contribution margin Fixed costs Operating income 18,000 $ 1,800,000 $ 990.000 $ 810,000 $ 495,000 $ 315,000 The manufacturing capacity of the company's facilities: 30,000 units The company received an order in 2019 from a foreign distributor as follows: units Quantities Purchase price 15,000 90 $ Assume all costs in 2019 have the same behavior pattern as in 2018. If the company accepts this order, in order to stay within capacity, it will have to reject business from regular customers by: 3,000 units Required: a) Assume the company accepts the order from the foreign distributor, compute the total operating income in 2019