The following data was compiled for Hard$-$Rock Concrete Company:

Revenues $20112012$

$($$$53$ per unit $\backslash$times $900,000$ units; $$56$ per unit $\backslash$times $800,000)$ $$47,700,000$ $$44,800,000$

Costs

Direct Materials Costs

$($$$2\mathrm{.}30$ per cm $\backslash$times $5,000,000$; $$2\mathrm{.}38$ per cm $\backslash$times $4,950,000)$ $$11,500,000$ $$11,781,000$

Conversion Costs

$($$$4\mathrm{.}90\backslash$times $6,550,000$; $$5\mathrm{.}10\backslash$times $6,500,000)$ $$32,095,000$ $$33,150,000$

Total Costs $$43,595,000$ $$44,931,000$

Operating Income $??$

Change in Operating Income $$?$

Required: Compute the operating income for $2011$ and $2012.$ Next, compute the revenue effect in growth and indicate whether the growth in favorable, F$,$ or unfavorable, U$.$

$2011=$$$3,960,000$;$2012=$$$236,000$; $$2,974,000$ F

$2011=$$$2,856,000$;$2012=$$$1,360,000$; $$3,025,000$ U

$2011=$$$4,105,000$;$2012=$$$131,000$; $$4,236,000$ U

$2011=$$$3,241,000$;$2012=$$$126,000$; $$4,250,000$ U

$2011=$$$3,025,000$; $2012=$$$125,000$; $$4,250,000$ F