Fresh Air Products manufactures and sells a variety of camping products. Recently the company opened a new plant to manufacture a deluxe portable cooking unit. Cost and sales data for the first month of operations are shown below: Beginning inventory O units Units produced 10,000 Units sold 9,000 Manufacturing costs Fixed overhead $80,000 Variable overhead $3 per unit Direct labour $9 per unit Direct material $25 per unit Selling and administrative costs Fixed $190,000 Variable $3 per unit sold The portable cooking unit sells for $110. Management is interested in the opening month's results and has asked for an income statement. Assuming the company uses absorption costing, Calculate the Operating Income before taxes