Zhender Inc. manufactures hair brushes that sell at wholesale for $2.70 per unit. Budgeted production in 2018 was 3,200 units. There was no beginning inventory in 2018. The following data summarized the 2018: 2018 Units sold 2,600 Units produced 3,200 Costs: Variable factory overhead per unit $0.70 Fixed factory overhead $1,600 Variable marketing per unit $0.65 $700 Fixed Selling and Administrative Variable costing operating income for 2018 is calculated to be: $965 $1,210 $1,395. $1,510 $1,790. 13