Zhender Inc. manufactures hair brushes that sell at wholesale for $2.60 per unit. Budgeted production in both 2018 and 2019 was 4,400 units. There was no beginning inventory in 2018.

The following data summarized the 2018 and 2019 operations:

2018 2019

Units sold 3,200 4,600

Units produced 4,400 4,400

Costs:

Variable factory overhead per unit $0.55 $0.65

Fixed Factory Overhead $1,980 $1,980

Variable Marketing per unit $0.75 $1.00

Fixed Selling and Administrative $650 $650

Full cost operating income for 2018 is calculated to be: (Do not round immediate calculations. Round final answers to whole dollar amounts)