Zhender Inc. manufactures hair brushes that sell at wholesale for $2.60 per unit. Budgeted production in both 2018 and 2019 was 3,000 units. There was no beginning inventory in 2018. The following data summarized the 2018 and 2019 operations:

	2018			2019
Units sold		2,500			3,200
Units produced		3,000			3,000
Costs:
Variable factory overhead per unit	$	0.65		$	0.65
Fixed factory overhead	$	1,290		$	1,290
Variable marketing per unit	$	0.80		$	0.80
Fixed Selling and Administrative	$	650		$	650

Variable costing operating income for 2018 is calculated to be:

Multiple Choice

• $1,395.

• $1,200.

• $935.

• $1,352.

• $1,150.