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Blizzard Manufacturing has no remaining balances in Work in Process (WIP) or Finished Goods (FGI) at the fiscal year end. Other balances are as follows

Blizzard Manufacturing has no remaining balances in Work in Process (WIP) or Finished Goods (FGI) at the fiscal year end. Other balances are as follows on 12/31/2020:

Sales $3,666,120
Cost of Goods Sold $1,494,388
Selling, General, & Administrative $997,277

If the total applied manufacturing overhead during the year was $729,006 and actual manufacturing overhead was $655,297, what was Blizzard's net operating income (NOI) for the year?

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