Fighting Kites produces several different kite kits. Last year, the company produced 38 000 kits and sold all but 3 000 kits. The kits sell for $42 each. Costs incurred are listed here. Material purchased $ 55 000 Materials used $ 38 000 Other variable manufacturing costs $ 54 000 Fixed manufacturing costs $ 91 000 Variable selling costs $ 22 000 Fixed selling and administrative costs $ 104 000 if the company uses variable costing, compute its operating income and enter the amount in the answer space below