Smooth Incorporated manufactures hair brushes that sell at wholesale for $$2\mathrm{.}60$ per unit. Budgeted production in both $2021$ and $2022$ was $5,200$ units. There was no beginning inventory in $2021.$ The following data summarized the $2021$ and $2022$ operations:

$20212022$

Units sold $3,6005,400$

Units produced $5,2005,200$

Costs:

Variable factory overhead per unit $ $0\mathrm{.}55$ $ $0\mathrm{.}65$

Fixed factory overhead $ $2,340$ $ $2,340$

Variable marketing per unit $ $0\mathrm{.}75$ $ $1\mathrm{.}00$

Fixed Selling and Administrative $ $650$ $ $650$

Full costing operating income for $2021$ is calculated to be: $($Do not round intermediate calculations. Round your final answers to whole dollar amounts.$)$