Bright Company manufactures product X. The following data is related to sales and production of the product X for last year.

Selling price per unit $132.00

Variable manufacturing costs per unit $64.00

Variable selling and administrative expenses per unit $6.00

Fixed manufacturing overhead (in total) $30,000

Fixed selling and administrative expenses (in total) $8,000

Units produced during the year 1,500

Units sold during year 1,100

Using variable costing, what is the operating income for last year at Bright Company?