Flint Enterprises had the following cost and production information for April:

Units Produced 20,000

Unit Sales Price $ 220

Manufacturing Cost Per Unit Direct Material $ 40

Direct Labor $ 25

Variable Manufacturing Overhead $ 15

Fixed Manufacturing Overhead ($340,000/20,000) = $ 17

Full Manufacturing Cost Per Unit $ 97

Nonmanufacturing Costs Variable Selling Expenses $ 63,000

Fixed General and Administrative Costs $ 64,000

Inventory increased by 3,000 units during April. What is Flint Enterprise's income under absorption costing?