Famous Desk Company manufactures desks for office use. The variable cost of 100 units in beginning inventory is $80 each. The absorption cost is $146.67 each. Following is information about this periods manufacturing.

Selling price	$300 per desk
Variable manufacturing cost	$80 per desk
Fixed manufacturing costs	$10,000 per month
Variable selling and administrative	$30 per desk
Fixed selling and administrative	$6,000 per month

Required:

Estimate operating income for a month in which 200 desks are manufactured and 220 are sold if the company uses absorption costing and allocates fixed manufacturing costs to inventory using a rate based on normal capacity of 150 desks per month