5. A business operated at 100% capacity during its first month of operations, with the following results:

Sales (90 units)		$90,000
Production costs (100 units)
Direct materials	$40,000
Direct labor	20,000
Variable factory overhead	2,000
Fixed factory overhead	7,000
Total manufacturing costs		69,000
Operating expenses:
Variable
Variable operating expenses	$ 8,000
Fixed operating expenses	1,000
Total operating expenses		9,000

_{Use this information to complete a variable costing income statement.}