Calder Corporation manufactures and sells on product. The following information pertains to the companys first year of operations.

variable cost per unit:

direct materials $92

Fixed costs per year :

direct labor $720,000

fixed manufacturing $3264,000

fixed selling and administratvie $1,935,000

The compoany doesn't have any variable overhead cost or variable selling and adminstartive costs. During its for year of operations, the company produced 48,000 units and sold 45,000 intis. The company's product sells for $258 per unit.

what is the net operating income?