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The XKid manufactures an entry - level hoverboard, HOV - X . Pursuing a cost - leadership strategy, the company has tried to improve quality

The XKid manufactures an entry-level hoverboard, HOV-X. Pursuing a cost-leadership strategy, the company has tried to improve quality and reduce costs. As a result of the actions taken over the last year, quality has significantly improved in 2020 while rework and unit costs of the HOV-X have decreased. XKid has reduced manufacturing capacity because capacity is no longer needed to support rework. XKid has also lowered HOV-X's selling price to gain market share and unit sales have increased. Information about the current period (2020) and last period (2019) follows:
(Click the icon to view the information for 2020 and 2019.)
(C)(Click the icon to view additional information.)
(Click the icon to view operating income for 2019 and 2020.)
(Click the icon to view the components to explain changes in operating income.)
Suppose that during 2020, the market for hoverboards increased 20%. All increases in market share (that is, sales increases greater than 20%) and decreases in the sellina orice of HOV-X are the result of XKid's strategic actions.
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\table[[\table[[XKid has calculated the following growth, price-recovery, and productivity],[components that explain the change in operating income from 2019 to 2020]]],[Revenue effect of growth,$,186,000,F,],[Cost effect of growth,,145,200u,],[Change in operating income due to growth,s,=?40,800F,],[Revenue effect of price recovery,,$84,000,],[Cost effect of price recovery,,3,800,],[Change in operating income due to price recovery,,$,87,800,],[Direct material costs,$,112,200,F,F],[Conversion costs,,105,000,F,F],[Selling and customer-service costs,,0,],[Change in operating income due to productivity,s,217,200,F,F]]
First, calculate how much of the change in operating income from 2019 to 2020 is due to the industry-market-size factor, product differentiation, and input in the cell to the nearest dollar.)
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