Neon company manufactures widgets. the following data is related to sales and production of the widgets for last year. selling price per unit $ 130.00 variable manufacturing costs per unit $ 62.00 variable selling and administrative expenses per unit $ 5.00 fixed manufacturing overhead (in total) $ 30,000 fixed selling and administrative expenses (in total) $ 8,000 units produced during the year 1,500 units sold during year 1,100 using absorption costing, what is operating income for last year?