6. 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) $40,000 Direct materials Direct labor 20,000 Variable factory overhead Fixed factory overhead Total manufacturing costs Operating expenses: 2,000 7,000 69,000 Variable Variable operating expenses S 8,000 Fixed operating expenses Total operating expenses 1,000 9,000 Use this information to complete a variable costing income statement