K Wedding Events Planning Services completed the planning and held the wedding reception for Julie and Austin Riddle. Wedding Events uses ABC and has the following predetermined overhead allocation rates: Activity Planning Set-up Allocation Base Number of sessions Number of attendees Predetermined Overhead Allocation Rate $220 per session $4 per guest attending The Riddle's wedding required $1,100 in materials (food, place settings, and cake) and $550 in direct labor for staff that prepared the food. The Riddles were charged for one planning session and they had 100 guests attend the wedding. If Wedding Events charged $4,400 for the job, what is the operating income