Writer One Inc. manufactures ball point pens that sell at wholesale for $0.80 per unit. Budgeted production in both 2018 and 2019 was 8,000 units. There was no beginning inventory in 2018. The following data summarized the 2018 and 2019 operations:

Units sold Units produced Costs: Variable factory overhead per unit Fixed factory overhead Variable marketing per unit Fixed Selling and Administrative Variable costing operating income for 2019 is calculated to be: Multiple Choice $430. $655. $1,030. $1,180. $149. 2018 2019 6,500 9,000 8,000 8,000 $ 0.20 $0.20 $1,200 $1,200 $ 0.30 $0.30 320 $ 320 $