Burson, Inc. reported the following amounts for March: Work in process, March 1 $35,000 Operating costs 25,000 Finished goods, March 1 12,800 Work in process, March 31 31,000 Finished goods, March 31 15,200 Cost of goods manufactured 182,000 Raw materials, March 1 15,300 Direct labor used 56,000 Raw materials, March 31 17,800 Selling costs incurred 33,000 Direct materials used 66,000 Sales 285,000 How much will Burson report as operating income for the month of March?