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Cap Incorporated manufactures ball point pens that sell at wholesale for $ 0 . 8 0 per unit. Budgeted production in both 2 0 2

Cap Incorporated manufactures ball point pens that sell at wholesale for $0.80 per unit. Budgeted production in both 2021 and 2022 was 11,500 units. There was no beginning inventory in 2021. The following data summarized the 2021 and 2022 operations:
20212022
Units sold 10,0007,500
Units produced 11,5008,500
Costs:
Variable factory overhead per unit $ 0.15 $ 0.15
Fixed factory overhead $ 2,300 $ 1,700
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.)
Multiple Choice
$268.
$2,150.
$1,180.
$1,560.
$1,710.

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