Barrel Enterprises has two divisions, East Division and West Division. In Year 1, the West Division reports a return on investment of 10% and sales of $410,000. In Year 2, the West Division reports a return on investment of 24%, operating income of $108,800, and a turnover of 1.50. The West Division's margin in Year 2 is 125% of its margin in Year 1. What is the West Division's operating income in Year 1? Round to the nearest whole dollar and do not enter a dollar sign or a decimal point (e.g., enter 89, not $89.00).