Smooth Incorporated manufactures hair brushes that sell at wholesale for $2.50 per unit. Budgeted production in both 2021 and 2022 was 5,600 units. There was no beginning inventory in 2021. The following data summarized the 2021 and 2022 operations: 2021 3,800 5,600 2022 5,800 5,600 Units sold Units produced Costs: Variable factory overhead per unit Fixed factory overhead Variable marketing per unit Fixed Selling and Administrative $ 0.65 $ 2,408 $ 0.75 $ 650 $ 0.65 $ 2,520 $ 0.80 $ 650 Variable costing operating income for 2022 is calculated to be: (Do not round intermediate calculations. Round your final answers to whole dollar amounts.)