During 2020, Rafael Corp. produced 39,100 units and sold 39,100 for $15 per unit. Variable manufacturing costs were $7 per unit. Annual fixed manufacturing overhead was $117,300 ($3 per unit). Variable selling and administrative costs were $2 per unit sold, and fixed selling and administrative expenses were $19,200. Prepare a variable-costing income statement. Rafael Corp. Income Statement-Variable Costing $ $