Last$$ year, Harold Company produced$17,200$ units and sold$16,200$ units. The company had no beginning inventory. Harold incurred the following$$ costs:

Direct materials per unit

$$$$33$

Direct labor per unit

$$$$11$

Variable overhead per unit

$$$$10$

Total fixed manufacturing overhead

$$$$68,800$

Total selling and administrative

$$$$20,000$

Sales Price per unit

$$$$120$

Operating income under absorption costing is$\_\_\_\_\_.$