Bramble Products manufactures and sells a variety of camping products. Recently the company opened a new factory to manufacture a deluxe portable cooking unit. Cost and sales data for the first month of operation are shown below: Beginning inventory 0 units Units produced 10,700 Units sold 9,500 Manufacturing costs Fixed overhead $128,400 Variable overhead $7 per unit Direct labour $10 per unit Direct material $27 per unit Selling and administrative costs Fixed $209,300 Variable $4 per unit sold. Prepare an absorption costing income statement for the first month