$4.500.000 $1,850,000 $1,250,000 Sales (100.000 units) Production costs (120,000 units) Direct Materials Direct Labor Manufacturing overhead Variable Fixed Selling and administrative expenses Variable Fixed 5900,000 $300,000 $250,000 $430,000 $ $ $ $ A. Prepare an income statement under variable costing. Round to the nearest dollar. Sales Cost of Goods Sold Direct Materials Direct Labor Variable Overhead Cost of goods available for sale Ending Inventory Variable Cost of Goods Sold Variable Selling Expense Contribution Margin Fixed Expenses Fixed Manufacturing Overhead Fixed Administrative Expenses $ $ $ $ $ $ Net Income