a) $190

b) 2150

c) 835

d) 1705

e) 1505

TB MC Qu. 18-53 (Algo) Variable costing operating income for the next year: Cap Incorporated Cap Incorporated manufactures ball point pens that sell at wholesale for $0.80 per unit. Budgeted production in both 2021 and 2022 was 14,500 units. There was no beginning inventory in 2021. The following data summarized the 2021 and 2022 operations: 2021 2022 Units sold 13,000 13,500 Units produced 14,500 14,500 Costs: Variable factory overhead per unit $ 0.15 $ 0.15 Fixed factory overhead $ 2,900 $ 2,900 Variable marketing per unit $ 0.30 $ 0.30 Fixed Selling and Administrative $ 320 $ 320 Variable costing operating income for 2022 is calculated to be: (Do not round intermediate calculations. Round your final answers to whole dollar amounts.)