Bramble Motors is a division of Bramble Products Corporation. The division manufactures and sells an electric switch used in a wide variety of applications. During the coming year, it expects to sell 180,000 units for $ 8.00 per unit. Susan Wilson is the division manager. She is considering producing either 180,000 or 300,000 units during the period. Other information is as follows:

Division Information for 2022
Beginning inventory		0
Expected sales in units		180,000
Selling price per unit		$ 8.00
Variable manufacturing cost per unit		$ 2.00
Fixed manufacturing cost (total)		$ 540,000
Fixed manufacturing overhead costs per unit
Based on 180,000 units		$ 3.00	per unit ($ 540,000 180,000)
Based on 300,000 units		$ 1.80	per unit ($ 540,000 300,000)
Manufacturing cost per unit
Based on 180,000 units		$ 5.00	per unit ($ 2.00 variable + $ 3.00 fixed)
Based on 300,000 units		$ 3.80	per unit ($ 2.00 variable + $ 1.80 fixed)
Variable selling and administrative expenses		$ 0.50	per unit
Fixed selling and administrative expenses (total)		$ 10,200

Prepare a variable-costing income statement, with one column showing the results if 180,000 units are produced and one column showing the results if 300,000 units are produced.

BRAMBLEMOTORS DIVISION Income Statement For the Year Ended 2022 Variable Costing
Units produced		300,000		180,000
Units sold		enter number of units sold		enter number of units sold
Choose from *		$ enter a dollar amount		$ enter a dollar amount
Add / Less + Choose from *
Choose from*		enter a dollar amount		enter a dollar amount
Choose from*		enter a dollar amount		enter a dollar amount
Choose from*		enter a total amount for the first part		enter a total amount for the first part
Add/ Less + choses from*
Choose from*		enter a dollar amount		enter a dollar amount
Choose from*		enter a dollar amount		enter a dollar amount
Choose from*		$ enter a total amount for this statement		$ enter a total amount for this statement

*

Total variable costs

Variable cost of goods sold

Contribution margin

Fixed costs

Fixed manufacturing overhead

Net income

Fixed selling and administrative expenses

Variable costs

Sales

Variable costs of goods available for sale

Variable selling and administrative expenses