Anacapa Inc. manufactures lotion that sell for $15.00 per unit. The business had no beginning inventory. The following data summarized the operations for the period: Units sold 6,000 Units produced 7,500 Costs: Variable factory overhead $5.00 per unit Fixed factory overhead - total $27,000 Variable administrative per $2.00 unit Fixed administrative - total $6,000 Problem 2.1 Using direct costing, the operating income is: O $33,000 O $38,400 O $48,000 O $15,000