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Smooth Incorporated manufactures hair brushes that sell at wholesale for $2.60 per unit. Budgeted production in both 2021 and 2022 was 4,800 units. There was

Smooth Incorporated manufactures hair brushes that sell at wholesale for $2.60 per unit. Budgeted production in both 2021 and 2022 was 4,800 units. There was no beginning inventory in 2021. The following data summarized the 2021 and 2022 operations:

2021 2022
Units sold 3,400 5,000
Units produced 4,800 4,800
Costs:
Variable factory overhead per unit $ 0.55 $ 0.65
Fixed factory overhead $ 2,160 $ 2,160
Variable marketing per unit $ 0.75 $ 1.00
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.)

Multiple Choice

$1,610.

$2,240.

$2,450.

$1,724.

$1,779.

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