Hall Cosmetics Corporation company has the following costs associated with its production and sales.

Beginning Inventory	-
Units Produced	$63,500
Units Sold	$52,800
Selling Price per unit	$18.00
Variable Selling Expense	$2.15
Fixed Selling Expense	$112,500
Direct Material Cost	$4.25
Direct Labor Cost	$4.75
Variable Mfg. Overhead	$2.50
Fixed Mfg. Overhead	$190,500

Prepare a Variable Income Statement as of December 31, 2020. Round to the nearest whole dollar.