Aspen Partners prepared the following absorption costing income statement for the latest year:
|Absorption-costing Income Statement|
|Sales (8,000 units)||\$160,000|
|Cost of goods sold||\$108,000|
|Selling and admin expenses||\$18,000|
What was variable costing operating income?
Respond as a whole number without a dollar sign or commas. For instance, enter 3400 instead of \$3,400.