Aces Incorporated, a manufacturer of tennis rackets, began operations this year. The company produced 6,600 rackets and sold 5,500. Each racket was sold at a price of $96. Fixed overhead costs are $89.760 for the year, and fixed selling and administrative costs are $65,800 for the yeat. The company also reports the following per unit variable costs for the year Required: Prepare on income statement under variable costing