Writer One Inc. manufactures ball point pens that sell at wholesale for $0.80 per unit. Budgeted production in both 2018 and 2019 was 15,500 units. There was no beginning inventory in 2018. The following data summarized the 2018 and 2019 operations: Units sold Units produced Costs: 2018 14,000 11,500 15,500 12,500 2019 Variable factory overhead per unit $ 0.15 $ 0.15 Fixed factory overhead Variable marketing per unit $ 3,100 $2,500 $ Fixed Selling and Administrative $ 0.30 $ 0.30 320 $ 320 Full costing operating income for 2018 is calculated to be: (Do not round Intermediate calculations. Round your final answers to whole dollar amounts.)