Cymbal E-Motors is a fast-growing start-up firm that manufactures electric motors for bicycles. The following income statement is available for April: Sales revenue (810 units @ $1,300 per unit) $ 1,053,000 Less Manufacturing costs Variable costs 61,200 Depreciation (fixed) 55,000 Marketing and administrative costs Fixed costs (cash) 125,000 Depreciation (fixed) 63,000 Total costs $ 304,200 Operating profits $ 748,800