Cap Incorporated manufactures ball point pens that sell at wholesale for $0.80 per unit. Budgeted production in both 2021 and 2022 was 16,500 units. There was no beginning inventory in 2021. The following data summarized the 2021 and 2022 operations: 2021 2022 Units sold 15,000 12,500 Units produced 16,500 13,500 Costs: Variable factory overhead per unit $ 0.15 $ 0.15 Fixed factory overhead $ 3,300 $ 2,700 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.) (0) $2,310. O $2,460. $1,930. O $2,150. O $439