Treble Inc. planned and manufactured 250,000 units of its single product in 2016, its first year of operations. Variable manufacturing costs were $30 per unit of production. Planned and actual fixed manufacturing costs were $600,000. Marketing and administrative costs (all fixed) were $300,000 in 2016. Treble Inc. sold 200,000 units of product in 2016 at $60 per unit. Variable costing operating income for 2016 is calculated to be: $5,220,000. $4,000,000. $5,300,000. $5,100,000. $4,200,000.