23. Variable Costing JKL manufacturing produced 2000 baseball bats during the period, but only sold 1,600 bats for $10 each. There were no beginning inventories, and nonmanufacturing fixed costs totaled $1,000. Variable manufacturing costs per unit were $2. Variable non- manufacturing costs (sales commissions) were $3 per unit. Fixed manufacturing overhead was $1000. REQUIRED: create a variable costing income statement for JK.L