RTI Company's master budget calls for production and sale of 19,600 units for $105,840; variable costs of $50,960; and fixed costs of $21,600. During the most recent period, the company incurred $33,600 of variable costs to produce and sell 21,600 units for $86,600. During this same period, the company earned $26,600 of operating income. (Do not round intermediate calculations. Round final answer to the nearest whole dollar.)