The Ace Company sells a single product at a budgeted selling price per unit of $50. Budgeted fixed manufacturing costs for the coming period are $16,000, while budgeted fixed marketing expenses for the period are $27,000. Budgeted variable costs per unit include $8 of selling expenses (commission) and $10 of manufacturing costs. What is the budgeted operating income if the anticipated sales volume for the period is

(1) 10,600 units, and

(2) 15,600 units?