Big Island Coffee Co. produced and sold 120,000 units last year. Per unit revenue and costs were as follows:

Revenue		$35.00
Cost of Goods Sold:
Direct Materials	$20.00
Direct Labour	3.00
Variable Manufacturing Overhead	2.00
Fixed Manufacturing Overhead	1.00
Total Cost of Goods Sold		26.00
Gross Margin		$9.00
Selling and Administrative Costs:
Sales Commissions (10% of sales)	$3.50
Administrative Salaries	6.00
Total Selling and Administrative		9.50
Operating Income		<$0.50>

Fixed manufacturing overhead and administrative salaries are fixed costs and are relevant in an activity range of 100,000 to 250,000 units. The per unit amounts above are based on last year's production.

Calculate this year's operating income if the company plans to produce and sell 200,000 units.