1).

Zhender Inc. manufactures hair brushes that sell at wholesale for $2.60 per unit. Budgeted production in both 2018 and 2019 was 3,600 units. There was no beginning inventory in 2018. The following data summarized the 2018 and 2019 operations:

	2018			2019
Units sold		2,800			3,800
Units produced		3,600			3,600
Costs:
Variable factory overhead per unit	$	0.55		$	0.65
Fixed factory overhead	$	1,620		$	1,620
Variable marketing per unit	$	0.75		$	1.00
Fixed Selling and Administrative	$	650		$	650

Full costing operating income for 2018 is calculated to be: (Do not round intermediate calculations. Round your final answers to whole dollar amounts.)

Multiple Choice

• $1,370.

• $1,730.

• $1,700.

• $1,420.

• $1,465.

2.)

Zhender Inc. manufactures hair brushes that sell at wholesale for $2.60 per unit. Budgeted production in both 2018 and 2019 was 4,200 units. There was no beginning inventory in 2018. The following data summarized the 2018 and 2019 operations:

	2018			2019
Units sold		3,100			4,400
Units produced		4,200			4,200
Costs:
Variable factory overhead per unit	$	0.65		$	0.65
Fixed factory overhead	$	1,890		$	1,890
Variable marketing per unit	$	0.75		$	0.80
Fixed Selling and Administrative	$	650		$	650

Full costing operating income for 2019 is calculated to be: (Do not round intermediate calculations. Round your final answers to whole dollar amounts.)

Multiple Choice

• $1,054.

• $1,954.

• $1,895.

• $2,430.

• $2,520.