Dillon Company incurred the following costs while producing 520 units: direct materials, $12 per unit; direct labor, $23 per unit; variable manufacturing overhead, $18 per unit; total fixed manufacturing overhead costs, $8,840; variable selling and administrative costs, $3 per unit; total fixed selling and administrative costs, $5,200. There are no beginning inventories. What is the operating income using absorption costing if 520 units are sold for $170 each?