The HF Corporation manufactures and sells toy gyroscopes. The following data is related to sales and production of the toy gyroscopes for last year. Selling price per unit $ 8.10 Variable manufacturing costs per unit $ 1.88 Variable selling and administrative expenses per unit $ 4.55 Fixed manufacturing overhead? (in total) $ 76 comma 000 Fixed selling and administrative expenses? (in total) $ 84 comma 000 Units produced during the year 500 comma 000 Units sold during year 160 comma 000 Using absorption? costing, what is operating income for last? year? (Round any intermediary calculations to the nearest? cent.)