Amber Manufacturing manufactures a single product. Cost, sales, and production information for the comparny and its single product is as follows: (3) (Click the icon to view the data.) Read the requirements. Requirement 1. Prepare an income statement for the upcoming year using variable costing. Sales price per unit $44 - Variable manufacturing costs per unit manufactured (DM, DL and variable MOH) $22 - Variable operating expenses per unit sold $2 - Fixed manufacturing overhead ( (MOH) in total for the year $209,000 - Fixed operating expenses in total for the year $53,000 - Units manufactured during the year 19,000 units - Units sold during the year 14,500 units