The Heartlake 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 $8.00​ Variable...

The Heartlake 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	$8.00​
Variable manufacturing costs per unit	$1.83​
Variable selling and administrative expenses per unit	$4.55​
Fixed manufacturing overhead (in total)	$78,000​
Fixed selling and administrative expenses (in total)	$80,000​
Units produced during the year	520,000​
Units sold during year	190,000​

Using variable costing, what is the operating income for last year?