The following information is available for Barnes Company for the fiscal year ended December 31:...

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Accounting

The following information is available for Barnes Company for the fiscal year ended December 31:

Beginning finished goods inventory in units 0

Units produced 7,400

Units sold 5,300

Sales $ 1,272,000

Materials cost $ 148,000

Variable conversion cost used $ 74,000

Fixed manufacturing cost $ 592,000

Indirect operating costs (fixed) $ 86,500

The variable costing operating income is:

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