Indigo Windows manufactures a hand-painted bamboo window shade for standard-size windows. Production and sales data for 2022 are as follows: Prepare an income statement using variable costing. (Enter loss using either a negative sign preceding the number e.g. -2,945 or parentheses e.q. (2.945).) Sales Variable costs of goods available for sale Variable costs Net income / (loss) Variable cost of goods sold Fixed selling and administrative expenses Total operating expenses Total variable costs Variable manufacturing overhead Contribution margin Fixed manufacturing overhead Total fixed costs Cost of goods sold Operating expenses Variable selling and administrative expenses Fixed costs Direct labour