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Zhender Inc. manufactures hair brushes that sell at wholesale for $2.50 per unit. Budgeted production...

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Accounting

Zhender Inc. manufactures hair brushes that sell at wholesale for $2.50 per unit. Budgeted production in both 2018 and 2019 was 3,600 units. There was no beginning inventory in 2018. The following data summarized the 2018 and 2019 operations:

20182019Units sold2,8003,800Units produced3,6003,600Costs:Variable factory overhead per unit$0.65$0.65Fixed factory overhead$1,548$1,620Variable marketing per unit$0.75$0.80Fixed Selling and Administrative$650$650

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