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During January the company completed the following transactions: a. Purchased raw materials on account, $81,400. b. Raw materials used in production, $88,900 ( $75,600 was direct materials and $13,300 was indirect materials). c. Paid $189,800 of salaries and wages in cash (\$99,200 was direct labor, $49,500 was indirect labor, and $41,100 was related to employees responsible for selling and administration). d. Various manufacturing overhead costs incurred (on account) to support production, $46,050. e. Depreciation recorded on property, plant, and equipment, $70,400 (70\% related to manufacturing equipment and 30% related to assets that support selling and administration). f. Various selling expenses paid in cash, $31,100. g. Prepaid insurance expired during the month, $1,400 ( 80% related to production, and 20% related to selling and administration). h. Manufacturing overhead applied to production, $141,400. i. Cost of goods manufactured, $296,600. j. Cash sales to customers, $406,480. k. Cost of goods sold (unadjusted), $293,200. I. Cash payments to creditors, $71,400. m. Underapplied or overapplied overhead $ ? account for its affect on the balance sheet.) (Amounts to be deducted should be indicated by a minus sign.) What is Morrison Company's net operating income for the month of January