Cap Incorporated manufactures ball point pens that sell at wholesale for $$0\mathrm{.}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:

$20212022$

Units sold $12,50010,000$

Units produced $14,00011,000$

Costs:

Variable factory overhead per unit $ $0\mathrm{.}15$ $ $0\mathrm{.}15$

Fixed factory overhead $ $2,800$ $ $2,200$

Variable marketing per unit $ $0\mathrm{.}30$ $ $0\mathrm{.}30$

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.$)$

Multiple Choice

$$354.$

$$2,150.$

$$1,555.$

$$1,930.$

$$2,080.$