Smooth Incorporated manufactures hair brushes that sell at wholesale for $2.50 per unit. Budgeted production in both 2021 and 2022 was 4,000 units. There was no beginning inventory in 2021. The following data summarized the 2021 and 2022 operations: 2021 2022 Units sold 3,000 4,200 Units produced 4,000 4,000 Costs: Variable factory overhead per unit $ 0.65 $ 0.65 Fixed factory overhead $ 1,720 $ 1,800 Variable marketing per unit $ 0.75 $ 0.80 Fixed Selling and Administrative $ 650 $ 650 Variable costing operating income for 2022 is calculated to be: (Do not round intermediate calculations. Round your final answers to whole dollar amounts.)

1,805.

$1,960.

$1,020.

$1,820.

$1,810.