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Question 1.4 (Total: 21 marks) Gurriel Corporation manufactures and sells laptop computers and uses standard costing. For the month of October there was no beginning inventory, there were 1,500 units produced and 1,250 units sold. The manufacturing variable cost per unit is $770 and the operating cost per unit was $625. The fixed manufacturing cost is $450,000 and the fixed operating cost is $75,000. The selling price per unit is $1,850. Required 1. Prepare the income statement for Gurriel Corporation for October under variable costing