Famous Desk Company manufactures desks for office use. The variable cost of 220 units in beginning inventory is $78 each. Following is information about this period's manufacturing. Selling price $275 per desk Variable manufacturing cost $78 per desk Fixed manufacturing costs $11,000 per month Variable selling and administrative $32 per desk Fixed selling and administrative $5836 per month Based on normal capacity of 136 desks per month, compute the operating income for a month in which 185 desks are manufactured and 273 are sold if the company uses absorption costing and allocated fixed manufacturing costs to inventory using normal capacity rate