The following data was prepared by the Carla Vista Company. Total Variable Fixed Sales price $23/unit Direct materials used $94,050 Direct labor $93,000 $108,150 $14,670 $93,480 Manufacturing overhead Selling and administrative expense $22,600 $13,600 $9,000 24,600 units Units manufactured Beginning Finished Goods Inventory 20,600 units Ending Finished Goods Inventory 8,000 units Under variable costing, what is the operating income? (Round cost per unit to 2 decimal places, eg. 2.52 and final answer to 0 decimal place, e.g. 2,152.) Operating income TA 536960