Diaz Company reports the following variable costing income statement for its single product. This company's sales totaled 57,000 units, but its production was 87,000 units. It had no beginning finished goods inventory for the current period Diaz COMPANY Income Statement (Variable Costing) Sales (57,000 units Variable expenses x $67.00 per unit) $3,819,000 1,635,900 324,900 1,960,800 1,858,200 Variable manufacturing expense (57,000 units x $28.70 per unit) Variable selling and admin. expense (57,000 units x $5.70 per unit) Total variable expenses Contribution margin Fixed expenses Fixed overhead Fixed selling and administrative expense Total fixed expenses 408,900 204,450 613,350 $1,244,850 Net income