Treble Inc. planned and manufactured 250,500 units of its single product in 2019, its first year of operations. Variable manufacturing costs were $31 per unit of production. Planned and actual fixed manufacturing costs were $601,000. Marketing and administrative costs (all fixed) were $300,500 in 2019. Treble Inc. sold 200,500 units of product in 2019 at $61 per unit. Full costing operating income for 2019 is calculated to be: