where does the amount of 250 come from in the endind inventory? how was 250 calculated?

Zhender Inc. manufactures hair brushes that sell at wholesale for $2.70 per unit. Budgeted X production in 2018 was 3,200 units. There was no beginning inventory in 2018. The following data summarized the 2018: 2018 2,600 3,200 Units sold Units produced Costs: Variable factory overhead per unit Fixed factory overhead Variable marketing per unit Fixed Selling and Administrative Variable costing operating income for 2018 is calculated to be: $0.70 $1,600 $0.65 $700 Selected Answer: Answers: $1,150 $1,150. $1,395 $1,790 $1,090. $965. 2600 Response Feedback Full Costing Sales $7,020 COGS: COGM (units x (var cost per unit + fix cost per unit) 3.200 x (5.70 +5.50) = $3,840 Ending Inv: 250 x 120 = $300 COGS: $3.540 Gross Margin: $3,480 ($7,020 - $3,540) SG&A Var: $1,690 (2.600 x 65) Fix $700 Op Inc: $1,090 Variable Costing Sales $7,020 COGS COGM (units X (var cost per unit): 3,200 X $ 70 - $2.240 Ending Inv: 250 x 70 = $175 COGS: $2,065 Var: $1,690 (2.600 x.65) Contribution Margin: $3,265 (57,020 - $2,065 - $1,690) SGSA Fix $700 Op Inc: $965