The following data was prepared by the Sandhill Company.

$\backslash$table$[[$Sales price,Total,Variable,Fixed$],[$Direct materials used,$$23/$unit$,,],[$Direct labor,$$93,350,,],[$Manufacturing overhead,$$93,000,,],[$Selling and administrative expense,$$105,260,$$$13,680,$$$91,580$

Question: Under absorption costing, what is the operating income?