Petra, Inc. has collected the following data. (There are no beginning inventories.):

Units produced	450	units
Units sold	450	units
Sales price	$230	per unit
Direct materials	$10	per unit
Direct labor	$35	per unit
Variable manufacturing overhead	$30	per unit
Fixed manufacturing overhead	$12,000	per year
Variable selling and administrative costs	$15	per unit
Fixed selling and administrative costs	$20,000	per year

What is the operating income using absorption costing? (Round any intermediate calculations to the nearest cent and your final answer to the nearest dollar.)