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:

$\backslash$table$[[,$Prior Year,Current Year$],[$Sales $(000$s$),1,800$ units,$2,200$ units$],[$Production $(000$s$),2,000$ units,$2,000$ units$],[$Production cost$,,],[,$ Factory$-$variable $($per unit$),$$$0\mathrm{.}60,$$$0\mathrm{.}60$