Jasper Enterprises had the following cost and production information for April:

Units Produced 20,000

Units Sold 18,000

Unit Sales Price $ 180

Manufacturing Cost Per Unit Direct Material $ 20

Direct Labor $ 30

Variable Manufacturing Overhead $ 18

Fixed Manufacturing Overhead ($460,000/20,000) = $ 23

Full Manufacturing Cost Per Unit $ 91

Nonmanufacturing Costs Variable Selling Expenses $ 120,000

Fixed General and Administrative Costs $ 52,000

What is Jasper Enterprise's income under variable costing?

Multiple Choice

• $1,384,000
• $1,430,000
• $1,661,778