Aces Incorporated, a manufacturer of tennis rackets, began operations this year. The company produced 7,050 rackets and sold 5,430. Each racket was sold at a price of $90. Fixed overthead costs are $91,650 per year, and fixed selling and administrative costs are $67,400 per year. The company aiso reports the following per unit variable costs for the year. epare an income statement under variable costing