Q8-2 Indi Corporation produces a single product that it sells for $			8	per unit. During the first year of operations,			102,238	units
were produced, and	105,056	units were sold. Manufacturing costs and S&A expenses for the year were as following:
	Fixed Costs	Variable Costs
Raw materials	--	$ 1.87		per unit produced
Direct labour	--	$ 1.34		per unit produced
Factory overhead	$ 93,838	$ 0.57		per unit produced
Selling and administrative	$ 50,479	$ 0.66		per unit sold
Required: What was Indi's operating income for the year using variable costing? Round your answer to the nearest dollar.