Dion Company reports the absorption costing income statement below for May. The company began the month with no finished goods inventory. Dion produced $23,200$ units, and $3,600$ units remain in ending finished goods inventory for May. Fixed overhead was $$69,600.$ Variable selling and administration expenses were $$46,000$ and fixed selling and administrative expenses were $$25,400.$

Sales $(19,600$ units$)$ $ $588,000$

Cost of goods sold $490,000$

Gross profit $98,000$

Selling and administrative expenses $71,400$

Income $ $26,600$

Prepare an income statement using variable costing.