Cap Incorporated manufactures ball point pens that sell at wholesale for $0.80 per unit. Budgeted production in both 2021 and 2022 was 12,000 units. There was no beginning inventory in 2021. The following data summarized the 2021 and 2022 operations: 2021 10,500 12,000 2022 8,000 9,000 Units sold Units produced Costs: Variable factory overhead per unit Fixed factory overhead Variable marketing per unit Fixed Selling and Administrative $ 0.15 $ 2,400 $ 0.30 $ 320 $ 0.15 $ 1,800 $ 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.) Multiple Choice $1,780. $285. $2,150. $1,255. $1,630