Lighter Incorporated planned and manufactured $400,000$ units of its single product in $2022,$ its first year of operations. Variable manufacturing costs were $$50$ per unit of production. Planned and fixed manufacturing costs were $$800,000.$ Marketing and administrative costs $($all fixed$)$ were $$600,000$ in $2022.$ Lighter Incorporated sold $195,000$ units of product in $2022$ at $$65$ per unit.

Variable costing operating income for $2022$ is calculated to be:

Multiple Choice

$$2,260,000.$

$$1,935,000.$

$$2,750,000.$

$$1,850,000.$

$$1,525,000.$