Compact Appliances uses a standard part in the manufacture of several of its air conditioners. The cost of producing $40,000$ parts is $$110,000,$ which includes fixed costs of $$50,000$ and variable costs of $$60,000.$ The company can buy the part from an outside supplier for $$4\mathrm{.}00$ per unit, and avoid $40\%$ of the fixed costs.

If Compact Appliances makes the part, how much will its operating income be$?$