Laura, Inc. manufactures and sells one product. The following information pertains to each of the company's first two years of operations:

Selling price per unit	$200
Variable costs per unit:
Manufacturing:
Direct materials	$86
Direct labor	$40
Variable manufacturing overhead	$11
Variable selling and administrative expense	$5
Fixed costs per year:
Fixed manufacturing overhead	$49,000
Selling and administrative expense	$87,000

Year	1	2
Production (units)	5,000	4,600
Sales (units)	4,500	5,100

(Q): What is net operating income under absorption costing in Year 2? (Do not round intermediate calculations. Round the final answer to the nearest dollars.)

(A): $