ABC Manufacturing reported the following: - Revenue: $460,000 - Beginning inventory of direct materials, January 1, 2022: $30,000 - Purchases of direct materials: $15,800 - Ending inventory of direct materials, December 31, 2022: $16,000 - Direct manufacturing labor: $26,000 - Indirect manufacturing costs: $42,000 - Beginning inventory of finished goods, January 1, 2022: $45,000 - Cost of goods manufactured: $97,800 - Ending inventory of finished goods, December 31, 2022: $41,000 - Operating costs: $158,000 What is ABC 's operating income