Irbid industrial firm has allowed capacity for selling and production by 1000 units from product (X) and the estimated cost for each unit as the following: JD 120 direct materials, JD 40 variable selling expenses, JD150 variable manufacturing overhead costs, JD 40 fixed selling expenses, JD 120 fixed manufacturing overhead costs, JD 40 administrative expenses, and the actual production about 800 units and the actual sold was 500 units and sales price JD 600 per unit. Required: prepare costs sheet and income statement at December 2020, according to variable utilized costs sheet