Anacapa Inc. manufactures lotion that sell for $12.00 per unit. The business had no inventory on May 1. The following data summarized the May and June operations: April May 7,000 8,000 9,000 6,000 Units sold Units produced Costs: Variable factory overhead per unit Fixed factory overhead - total Variable administrative per unit Fixed administrative - total $4.80 $27,000 $1.20 $6,000 $4.80 $27,000 $1.20 $6,000 Problem 4-2 Using direct costing, the operating income for May is: $9,000 $6,000 $20,400 $15,000