Music Incorporated planned and manufactured $250,000$ units of its single product in $2022,$ its first year of operations. Variable manufacturing costs were $$30$ per unit of production. Planned and actual fixed manufacturing costs were $$600,000.$ Marketing and administrative costs $($all fixed$)$ were $$300,000$ in $2022.$ Music Incorporated sold $200,000$ units of product in $2022$ at $$60$ per unit.

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