Can someone please explain how they got $3,650,000 for the below in the Journal Entries section in the To Record Cost of Airplanes Sold? I dont understand where they got 1.8 from in the solution to this problem? Please explain. Thank you so much!

Maverick Wings, Inc. manufactures airplanes for use in stunt shows. Mavericks factory is highly automated, using the latest in robotic technology. To keep costs low, the company employs as few factory workers as possible. Since each plane has different features (such as its shape, weight, and color), Maverick uses a job order costing system to accumulate product costs.

At the end of 2013, Mavericks accountants developed the following expectations for 2014 based on the market departments sales forecast:

Budgeted overhead cost $1,132,000

Estimated machine hours 45,000

Estimated direct labor hours 10,000

Estimated direct materials cost $1,500,000

Mavericks inventory count, completed on December 31, 2013, revealed the following ending inventory balances:

Raw Materials Inventory $250,000

Work in Process Inventory $625,000

Finished Goods Inventory $2,950,000

The companys 2014 payroll data revealed the following actual payroll costs for the year:

Job Title Number Employed Wage Rate per Hr Annual Salary per Total Hrs

Employee Worked per

Employee

President & CEO 1 $225,000

VP & CFO 1 $177,000

Factory Manager 1 $40,800

Asst. Factory Manager 1 $33,300

Machine Operator 5 $14.50 2,250

Security Guard, Factory 2 $20,500

Materials Handler 2 $7.50 2,000

Corporate Secretary 1 $36,400

Janitor, Factory 2 $6.00 2,150

The following information was taken from Mavericks Schedule of Plant Assets. All assets are depreciated using the straight-line method.

Plant Asset Purchase Price Savings Value Uselife Life

Factory building $4,000,000 $150,000 20 Years

Administrative office $650,000 $125,000 30 Years

Factory equipment $2,000,000 $20,000 12 Years

Other miscellaneous costs for 2014 all pain in cash included:

Cost Amount

Factory insurance $12,500

Administrative office utilities $5,700

Factory utilities $33,400

Office supplies $5,200

Additional information about Mavericks operations in 2014 includes the following:

-Raw materials purchases for the year amounted to $1,946,000. All purchases were on account.

-The company used $1,860,000 in raw materials during the year. Of that amount, 85% was direct materials and 15% was indirect materials.

-Maverick applied overhead to Work in Process Inventory based on direct materials costs.

-Airplanes costing $3,450,000 to manufacture were completed and transferred out of Work in Process Inventory.

-Maverick uses a markup of 80% to price its airplanes. Sales for the year were $6,570,000. (Note: This transaction requires two journal entries.)

-All sales were on account.

Prepare the journal entries to record Mavericks costs for 2014. (Use Salaries Payable and Wages Payable accounts for payroll costs).

I am trying to figure out how they got the following answer/amount for one of the Journal Entries:

Cost of Goods Sold Debit: 3,650,000

Finished Goods Inventory Credit: 3,650,000

Solution given: $6,570,000 / 1.8 = $3,650,000

Question: Where did they get 1.8 from?