Reference no: EM132939271

Zhender Inc. manufactures hair brushes that sell at wholesale for $2.60 per unit. Budgeted production in both 2018 and 2019 was 3,000 units. There was no beginning inventory in 2018.

The following data summarized the 2018 and 2019 operations:

                                  2018                   2019

Units sold                     2,500                    3,200

Units produced             3,000                        3,000

Costs:

Variable factory overhead per unit $0.65              $0.65

Fixed factory overhead          $1,290                  $1,290

Variable marketing per unit      $0.80                 $0.80

Fixed Selling and Administrative   $650                   $650

Problem 1: Full costing operating income for 2019 is calculated to be