erman Company makes hockey sticks. The costs and prices for the sticks follow. Selling Price $23.00 per stick Variable Costs: Productions $11.00 per stick Selling $2.00 per stick Fixed Costs: Production $900,000 per year Selling and Admin $540,000 per year Assume that Herman produced 300,000 units for the year and sold 250,000. There was no beginning inventory, and all costs were incurred as expected. Reference: Ref 5-3 What would income be under full costing