Corp used the following data for the year. Its actual and budgeted selling price is $18 per unit.

Actual Static Budget

units sold 41,000 units. 40,000

variable costs $164,000. $156,000

fixed costs $46,000 $48,000

If Corp had known ahead of time (when making its static budget for the year) that it would actually sell 41,000 units, what would it have budgeted/estimated its operating income to be? In other words, what is the flexible budget amount for operating income?