Unlike other cartoons, He-Man and the Masters of the Universe did not originate as a comic book and then become a cartoon and a toy franchise. The He-man concept was created by a Mattel designer.
Filmation Studios reduced production costs for He-Man and the Masters of the Universe by re-using animation. Changing the name of the wizard-jester from Gorpo to Orko was another cost-saving tactic. As Orko, he would have an O on his chest instead of a G. Then, they could flip him and the letter on his chest would not be reversed.