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 15,000 16,500 2022 15,500 16,500 Units sold Units produced Costs: Variable factory overhead per unit Fixed factory overhead Variable marketing per unit Fixed Selling and Administrative $ 0.15 $ 3,300 $ 0.30 $ 320 $ 0.15 $ 3,300 $ 0.30 $ 320 Full costing operating income for 2022 is calculated to be: (Do not round intermediate calculations. Round your final answers to whole dollar amounts.)