Oxnard, Inc. manufactures hair spray that sell for $4.00 per unit. The business was started in 2019. The following data summarized the 2019 and 2020 operations:

	2019	2020
Units sold	4,500	5,500
Units produced	5,000	5,000
Costs:
Variable factory overhead per unit	$0.80	$0.80
Fixed factory overhead - total	$2,500	$2,500
Variable administrative per unit	$1.00	$1.00
Fixed administrative - total	$800	$800

Q. Using direct costing, the operating income for 2020 is:

Group of answer choices

$15,850

$8,550

$8,800

$22,000