Diamond design company makes custom chairs for individual customers. on september 1, there was one job in process, job 243, with a cost of $2,000. jobs 244, 245, and 246 were started during the month of september. data on costs added during the month are as follows: job 243 job 244 job 245 job 246 direct materials $9,000 $2,280 $6,700 $8,000 direct labor 2,240 1,000 2,300 2,530 overhead is applied to production at the rate of 60% of direct labor cost. job 245 was completed on september 14 and the client was billed at cost plus 40%. all other jobs remained in process. if selling and administrative expenses for the month of september equals $ 1,000, what is operating income for the month of september