ClearView Corporation manufactures and sells 50-inch television sets and uses standard costing. Actual data relating to January, February, and March 2014 are as follows: The selling price per unit is $2.700. The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 1.250 units. There are no price, efficiency, or spending variances. Any production-volume variance is written off to cost of goods sold in the month in which it occurs. Prepare income statements for ClearView in January. February, and March 2014 under variable costing and Complete the top half of the income statement for each month first, then complete the bottom portion. (Enter a "0" for any zero have a variance, do not select a label. Abbreviation used; Adj. = Adjustment, Mfg = Manufacturing.)