Fighting Kites produces several different kite kits. Last year, the company produced 26000 kits and sold all but 3 000 kits. The kits sell for $28 each. Costs incurred are listed here.

Material purchased	$ 55 000
Materials used	$ 34 000
Other variable manufacturing costs	$ 61 000
Fixed manufacturing costs	$ 90 000
Variable selling costs	$ 21 000
Fixed selling and administrative costs	$ 95 000

If the company uses absorption costing and a denominator level of 49 000, compute its operating income and enter the amount in the answer space below