Smooth Incorporated manufactures hair brushes that sell at wholesale for $2.60 per unit. Budgeted production in both 2021 and 2022 was 3,200 units. There was no beginning inventory in 2021. The following data summarized the 2021 and 2022 operations: 2021 2022 Units sold Units produced Costs: 2,600 3,400 3,200 3,200 Variable factory overhead per unit $ 0.55 $ 0.65 Fixed factory overhead $ 1,440 $ 1,440 Variable marketing per unit $ 0.75 Fixed Selling and Administrative $ 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.) $1,290. $1,560. $1,450. $1,318. $1,360