During 2020, ABC Corp. produced 38,200 units and sold 38,200 for $17 per unit. Variable manufacturing costs were $6 per unit. Annual fixed manufacturing overhead was $76,400 ($2 per unit). Variable selling and administrative costs were $2 per unit sold, and fixed selling and administrative expenses were $19,800. Calculate the operating income before tax (you will need to prepare a variable-costing income statement, omit $).