Fighting Kites produces several different kite kits. Last year, the company produced 36000 kits and sold all but 1 000 kits. The kits sell for $26 each. Costs incurred are listed here.

Material purchased	$ 58 000
Materials used	$ 46 000
Other variable manufacturing costs	$ 62 000
Fixed manufacturing costs	$ 85 000
Variable selling costs	$ 20 000
Fixed selling and administrative costs	$ 118 000

If the company uses absorption costing and a denominator level of 44 000, compute its operating income and enter the amount in the answer space below

Answer: