Paint Company has two customers Commercial and Consumer with data as follows:

	Commercial	Consumer
Selling Price per unit	$15	$15
Units Sold	5,000	8,000
Manufacturing Cost per unit	$8.25	$8.25
Number of Purchase Orders	76	212
Number of Deliveries	104	287
Number of Expedited deliveries	357	589
Customer Visits	58	75

Paint Companys management accountant has gathered the following ABC rate information:

	ABC Cost Rate
Purchase Orders	$ 72 per purchase order
Deliveries	$ 43 per delivery
Expedited Deliveries	$ 18 per expedited delivery
Customer Visits	$ 56 per customer visit

Using the information in the tables above and allocating indirect support costs using ABC to customers, what is the Operating Income for the Commercial customer?