During the first month of operations ended July 31, YoSan Inc, manufactured 2,600 flat panel televisions, of which 2,100 were sold. Operating data for the month are summarized as follows: SI OSO,000 Sales Manufacturing Costs Direct Matenals Direct Labor Variable Manufacturing Cost Fixed Manufacturing Cost Selling and Administrative Expenses Variable Fixed 5420.000 60.000 79 000 84,200 642.000 5204,000 96.000 2. Prepare an income statement based on the variable costing concept