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:

	2018			2019
Units sold		6,500			9,000
Units produced		8,000			8,000
Costs:
Variable factory overhead per unit	$	0.20		$	0.20
Fixed factory overhead	$	1,200		$	1,200
Variable marketing per unit	$	0.30		$	0.30
Fixed Selling and Administrative	$	320		$	320

Full costing operating income for 2018 is calculated to be:

Multiple Choice

• $1,180.

• $1,030.

• $149.

• $430.

• $655.