Cyrus One Inc. manufactures ball point pens that sell at wholesale for $0.80 per unit. Budgeted production in both 2018 and 2019 was 14,500 units. There was no beginning inventory in 2018. The following data summarized the 2018 and 2019 operations:

2018 2019

Costs:

Units sold 13,000 10,500

Units produced 14,500 11,500

Variable factory overhead per unit $0.15 $0.15

Fixed factory overhead $2,900 $2,300

Variable marketing per unit $0.30 $0.30

Fixed Selling and Administrative $320 $320