Estimated Income Statements, using Absorption and Variable Costing Exercise 20-5 (Algorithmic) : Visited, Not Yet Judged Sales (13,600 x $48) Manufacturing costs (13,600 units): ged il 30, 2014, Jadelis Industries Inc. estimated the following operating results il 30, 2014, Jadelis Industries In $652,800 Direct materials Direct labor Variable factory overhead Fixed factory overhead Fixed selling and administrative expenses Variable selling and administrative expenses 333,140 92,480 43,520 51,680 14,100 17,000 The company is evaluating a proposal to manufacture 15,200 units instead of 13,600 units, thus creating an ending inventory of 1,600 units. Manufacturing the additional units will not change sales, unit variable factory overhead costs, total fixed factory overhead cost, or total selling and administrative expenses