Crane Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2025, the company incurred the following costs. Crane Company sells the fishing lures for $31.50. During 2025 , the company sold 82,000 lures and produced 91,000 lures. Prepare a variable costing income statement for 2025 . (Enter negative amounts using either a negative sign preceding the number eg -45 or parentheses e.g. (45).)