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Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. 320 per unit 115,000 units 118,000 units 3,000 units Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory Beginning inventory costs Variable (3,000 units * $130) Fixed (3,000 units X $75) Total Manufacturing costs this year Direct materials Direct labor Overhead costs this year Variable overhead Fixed overhead Selling and administrative costs this year Variable Fixed $ 390,000 225,000 $ 615,000 $ 50 per unit 64 per unit $3,200,000 $7,400,000 $1,450,000 4,400,000 1. Prepare the current-year income statement for the company using variable costing. Answer is not complete. OAK MART COMPANY Variable Costing Income Statement Sales $ 37,760,000 Beginning inventory: Variable costs 390,000 Manufacturing costs this year Direct materials Direct labor Variable overhead costs Total variable costs available Less: Ending finished goods inventory Variable selling and administrative expenses 5,750,000 7,360,000 3,200,000 16,700,000 1,450,000 Total variable costs Contribution margin 1,450,000 19,610,000 Fixed overhead costs Fixed selling and administrative costs $ 7,400,000 4,400,000 Total fixed expenses Net income (loss) 11,800,000 $ 7,810,000