Sunland Footwear Co. produces high-quality shoes. To prepare for next years marketing campaign, the companys controller has prepared the following information for the current year, 2022:

Variable costs (per pair of shoes)
	Direct materials		$39
	Direct manufacturing labour		21
	Variable overhead (manufacturing, marketing, distribution, customer service, and administration)		22
	Total variable costs		$82
Fixed costs
	Manufacturing		$2,540,000
	Marketing, distribution, and customer service		530,000
	Administrative		760,000
	Total fixed costs		$3,830,000

Selling price per pair of shoes		$182
Expected revenues, 2022 (51,000 units)		$9,282,000
Income tax rate		40%

The company controller has set the revenue target for 2023 at $10,246,600 (or 56,300 pairs). He believes an additional marketing cost of $415,000 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 $415,000 is spent and the revenue target is met.