Sellling price Direct Materials (volume of concrete) Direct Materials cost / each volume of concrete Manufacturing processing capcaity (volume of concrete) Conversion cost (all manufacturing cost except direct materials) 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 3.590,000 F 2,400 2,200 2,500,000 2,300,000 11.50 12.00 400,000 300,000 18,000,000 16,000,000 45.00 53.33 5 200,000 160,000 40,000 40,000 10%