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I. The following information was extracted from the accounting records of Smith Company Revenue = 4000001 Inventory at beginning Purchases of direct materials Inventory at end 20.000 100,000 10,000 Direct manufacturing labor costs Indirect manufacturing labor costs Supplies Power Depreciation of machines Miscellaneous WIP inventory at beginning WIP inventory at end Sales salaries 20,000 13,000 1,000 5,000 1,000 2,000 60,000 40,000 20,000 Selling and administrative expenses Finished goods at beginning Finished goods at end 30,000 40,000 8,000 What was the operating income