Cap Incorporated manufactures ball point pens that sell at wholesale for $0.80 per unit. Budgeted production in both 2021 and 2022 was 11.500 units There was no beginning inventory in 2021. The following data summarized the 2021 and 2022 operations: Units sold 2021 10,000 2022 10,500 Units produced 11,500 11,500 Costs: Variable factory overhead per unit $ 0.15 $ 0.15 Fixed factory overhead $ 2,300 $ 2,300 Variable marketing per unit Fixed Selling and Administrative $ 0.30 $ 320 $ 0.30 $ 320 Variable costing operating income for 2022 is calculated to be: (Do not round intermediate calculations. Round your final answers to whole dollar amounts.)