CLAP Supply Company manufactures shampoo. The supervisor has provided the following information and stated that standard costing is used for manufacturing, marketing, and administrative costs.

	January	February
Beginning inventory	0	−−−
Production	2,500	3,000
Sales	2,250	3,025
Other information:
Selling price		$20.00
Standard variable manufacturing cost/unit		$8.00
Standard variable market/admin. cost/unit		$4.00
Standard fixed manufacturing overhead cost/month		$40,000
Standard fixed market/admin. cost/month		$20,000
Budgeted denominator level per month (output units)		4,000

There were no beginning or ending inventories of materials or work−in−process.

What would CLAP Company's operating income (loss) be for January and February, respectively, using the absorption costing approach?