Zhender Inc. manufactures hair brushes that sell at wholesale for $2.60 per unit. Budgeted production in both 2018 and 2019 was 5,200 units. There was no beginning inventory in 2018. The following data summarized the 2018 and 2019 operations: 2918 2919 Units sold 3,699 5,499 Units produced 5,299 5,299 Costs: Variable factory overhead per unit $ 9.55 $ 9.65 Fixed factory overhead $2,349 $2,349 Variable marketing per unit $ 9.75 $ 1.99 Fixed Selling and Administrative 5 659 $ 659 Full costing operating income for 2018 is calculated to be: (Do not round intermediate calculations. Round your nal answers to whole dollar amounts.)