Cap Incorporated manufactures ball point pens that sell at wholesale for $0.80 per unit. Budgeted production in both 2021 and 2022 was 14,000 units. There was no beginning inventory in 2021. The following data summarized the 2021 and 2022 operations: Units sold Units produced Costs: Variable factory overhead per unit Fixed factory overhead Variable marketing per unit Fixed Selling and Administrative 2021 12,500 14,000 $ 0.15 $ 2,800 $ 0.30 $ 320 2022 10,000 11,000 $ 0.15 $ 2,200 $ 0.30 $ 320 Full costing operating income for 2021 is calculated to be: (Do not round intermediate calculations. Round your final answers to whole dollar amounts.)