Music Incorporated planned and manufactured 257,000 units of its single product in 2022, its first year of operations. Variable manufacturing costs were $44 per unit of production. Planned and actual fixed manufacturing costs were $614,000. Marketing and administrative costs (all fixed) were $307,000 in 2022. Music Incorporated sold 207,000 units of product in 2022 at $74 per unit. Full costing operating income for 2022 is calculated to be: