Brodrick Company expects to produce 21,300 units for the year ending December 31. A flexible budget for 21,300 units of production reflects sales of $575,100; variable costs of $63,900; and fixed costs of $143,000.

If the company instead expects to produce and sell 26,400 units for the year, calculate the expected level of income from operations.

	------Flexible Budget------		------Flexible Budget at ------
	Variable Amount per Unit	Total Fixed Cost	21,300 units	26,400 units
Contribution margin	$0.00		$0	$0
			$0	$0