Smooth Incorporated manufactures hair brushes that sell at wholesale for $2.60 per unit. Budgeted production in both 2021 and 2022 was 5,000 units. There was no beginning inventory in 2021. The following data summarized the 2021 and 2022 operations: Units sold Units produced Costs: Variable factory overhead per unit Fixed factory overhead Variable marketing per unit Fixed Selling and Administrative 2021 2022 3,500 5,200 5,000 5,000 $ 0.55 $ 0.65 $ 2,250 $ 2,250 $ 0.75 $ 650 $ 0.80 $ 650 Variable costing operating income for 2021 is calculated to be: (Do not round Intermediate calculations. Round your final answers to whole dollar amounts.) Multiple Choice $1,650. $2,325. $2,575. $1,775. $1,831