Franz's supervisor asked him to prepare Windsor Corporation's year-end results for its gaming chairs under variable costing instead of under the absorption costing method it had used for years (the company uses standard costing in both systems). Apparently. Windsor is considering a change in methods for decision-making purposes. Franz's supervisor gave him the following information for Windsor's most recently completed year. Actual costs were the same as budgeted costs for the gaming chairs this year. Present Windsor's income statement for this year in good form under variable costing. (List variable expenses before fixed expenses.)