e 1: 3 > 2 > 5 6 8 9 I : 0 11 13 Conversion cost per unit of capacity R&D employees R&D costs R&D cost per employee Market growth What was the change in operating income? 2,650,000 F 1,550,000 F 21 12 3,590,000 F (305,000) U 1,485.000 F 45.00 53.33 5 4 200,000 160,000 40,000 40,000 10%