Bonita Windows manufactures a hand-painted bamboo window shade for standard-size windows. Production and sales data for 2022 are as follows: Variable manufacturing costs $ 41 per shade Fixed manufacturing costs $ 114,400 Variable selling and administrative expenses $9 per shade Fixed selling and administrative expenses $ 250,600 Selling price $93 per shade Units produced 10,400 shades Units sold 8,450 shades (a) Prepare an income statement using absorption costing. (Enter loss using either a negative sign preceding the number eg. -2,945 or parentheses eg. (2,945).)