AAJ Inc. produces training videos for other companies. They hire actors, and record all films in rented facilities, which are rented on a temporary basis for each filming engagement. AAJ reported the following financial information for last year:

Direct Labor	7,200 hrs @ $30/hr
Production Manager Salary	$75,000
Facility Rentals	$15,000
Equipment Maintenance	$5,000 (considered a fixed expense)
Equivalent completed training videos produced in the period	68
Total Revenue	$525,000
Total training videos sold during the period (some were begun last period)	75
Operating Income under variable costing (after non-production expenses)	$100,000

What would Operating Income be under absorption costing? (round per-unit costs to the nearest cent)