Mouse, Inc. produced and sold $10,000$ joysticks in its first year of production. Mouse buys kits of components, then assembles the components into joysticks, then packages and ships them to major video game console manufacturers. Relevant data follow:

Actual Results

Totals

Direct Materials: $10,100$ kits at $$19$ per kit

$$191,900$

Direct Labor: $2,200$ hours at $$31$ per hour

$$68,200$

Manufacturing Overhead $($$$81,000$ is fixed$)$

$$125,000$

Marketing Costs $($$$45,000$ is fixed$)$

$$100,000$

Total Revenue: $10,000$ units at $$62$ per unit

$$620,000$

Actual Machine Hours Worked

$550$ hours

Budgeted Values

Direct Materials: $1$ kit at $$20$ per kit

$$20$ per unit

Direct Labor: $0\mathrm{.}2$ hours at $$30$ per hour

$$6$ per unit

Variable Manufacturing Overhead: $$20$ per direct labor hour

$$4$ per unit

Fixed Manufacturing Costs

$$80,000$

Sales Volume

$11,000$ units

Marketing Costs

$$50,000+$ $$5$ per unit sold

Sales Price

$$60$ per unit

Question: What is the impact to operating income of the sales price variance?