Stylish Sitting is a retailer of office chairs located in San Francisco, California. Due to increased market competition, the CFO of Stylish Sitting has grown worried about the firm's upcoming income stream. The CFO asked you to use the company financial information provided below. $ 75.00 Sales price Per-unit variable costs: Invoice cost 41.70 Sales commissions 18.30 Total per-unit variable costs $ 60.00 Total annual fixed costs: Advertising Rent $ 56,000 78,000 226,000 Salaries Total annual fixed costs $360,000 If 40,000 office chairs were sold, Stylish Sitting's operating income (TTB) would be