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:

• $935.

• $1,352.

• $1,395.

• $1,200.

• $1,150.