Jayhawk Company began its operations on January 1, 19A, and produces a single product that sells for $9 per unit. In 19A, 100,000 units were produced and 90,000 units were sold. There was no work in process inventory at December 31, 19A. Manufacturing costs and marketing and administrative expenses for 19A were as follows: Fixed Variable Material - 1.75 per unit produced Labor - 1.25 per unit produced Factory Overhead 100,000 0.5 per unit produced Marketing & Admin 70,000 0.6 per unit sold Required: Prepare an operating income statement for 19A using direct costing