Cost of Goods Manufactured, using Variable Costing and Absorption Costing

On October $31,$ the end of the first year of operations, Yankovich Inc. manufactured $2,200$ units and sold $1,900$ units. The following income statement was prepared, based on the variable costing concept:

Yankovich Inc.

Variable Costing Income Statement

For the Month Ended October $31$

$\backslash$table$[[$Sales$,,$$$494,000$