Smooth Incorporated manufactures hair brushes that sell at wholesale for $2.60 per unit. Budgeted production in both 2021 and 2022 was 7,000 units. There was no beginning inventory in 2021. The following data summarized the 2021 and 2022 operations: 2021 2022 Units sold 4,500 7,200 Units produced 7,000 7,000 Costs: Variable factory overhead per unit $ 0.55 $ 0.65 Fixed factory overhead $ 3,150 $ 3,150 Variable marketing per unit $ 0.75 $ 0.80 Fixed Selling and Administrative $ 650 $ 650 Variable costing operating income for 2021 is calculated to be: (Do not round intermediate calculations. Round your final answers to whole dollar amounts.)

$2,050.

$3,825.

$2,354.

$3,175.

$2,282.