Cap Incorporated manufactures ball point pens that sell at wholesale for $0.80 per unit. Budgeted production in both 2021 and 2022 was 13,000 units. There was no beginning inventory in 2021. The following data summarized the 2021 and 2022 operations:

	2021	2022
Units sold	11,500	9,000
Units produced	13,000	10,000
Costs:
Variable factory overhead per unit	$ 0.15	$ 0.15
Fixed factory overhead	$ 2,600	$ 2,000
Variable marketing per unit	$ 0.30	$ 0.30
Fixed Selling and Administrative	$ 320	$ 320

Full costing operating income for 2021 is calculated to be: (Do not round intermediate calculations. Round your final answers to whole dollar amounts.)

Multiple Choice

$320.

$2,150.

$1,405.

$1,780.

$1,930.