Brodrick Company expects to produce 21,600 units for the year ending December 31. A flexible budget for 21,600 units of production reflects sales of $626,400; variable costs of $64,800; and fixed costs of $141,000.

QS 08-3 Flexible budget LO P1

If the company instead expects to produce and sell 27,500 units for the year, calculate the expected level of income from operations.