Splish, Inc., produces amplifiers. Each unit sells for $1,000. Below is information on production/sales and costs for 2016:

				Production and Sales in Units				Production Costs					Selling and Admin. Costs
January					104			$88,000					$23,400
February					116			97,700					25,200
March					97			82,800					22,300
April					105			89,900					23,800
May					116			96,900					25,000
June					126			103,100					26,500
July					127			105,300					26,800
August					133			107,600					27,300
September					137			111,800					27,700
October					125			103,400					26,300
November					125			101,700					26,000
December					108			90,200					24,000
	Total				1,419			$1,178,400					$304,300
	Average cost per unit							$830.44397					$214.44679

The company estimates that production and sales in 2017 will be 1,640 units. Based on this estimate, forecast income before taxes for 2017. (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Sales $______________

Less: Selling and admin cost _______________

Less: Production cost ________________

Income $________________