Sheridan Footwear Co. produces high-quality shoes. To prepare for next year's marketing campaign, the company's controller has prepared the following information for the current year, 2022: The company controller has set the revenue target for 2023 at $10,173,800 (or 55,900 pairs). He believes an additional marketing cost of $445,000 for advertising in 2023 , with all other costs remaining constant, will be necessary to attain the revenue target. Calculate the operating income for 2023 if the additional $445,000 is spent and the revenue target is met. Operating income