Aces Incorporated, a manufacturer of tennis rackets, began operations this year. The company produced 6,100 rackets and sold 5,000 Each rocket was sold at a price of $91. Fixed overhead costs are $79,910 for the year, and foxed selling ond administrative costs are $65,300 for the year. The company also reports the following per unit variable costs for the yeat. Required: Prepare an income statement under variable costing