Yale Company manufactures hair brushes that sell at wholesale for $3 per unit. The company had no beginning inventory in the prior year. These data summarize the current and prior year operations: Sales Production Prior Year 1,800 units Current Year 2,200 units 2,000 units 2,000 units Production cost Factory-variable (per unit) -fixed $ 0.60 $ 0.60 $ 1,000 $ 1,000 Marketing-variable Administrative-fixed $ 0.40 $ 0.40 $ 500 $ 500