Excelus Manufacturing Inc.'s sales for the year ended December 31, 2020 are $1.45 million. The expenses for 2020 are as follows: Variable Fixed Cost of goods sold Selling expenses Administrative expenses $381,000 76,000 33,000 $226,000 46,500 46,500 Prepare a detailed CVP income statement for the year ended December 31, 2020. Excelus Manufacturing Inc. CVP Income Statement $ $ S