JKL manufacturing produced 1,600 baseball bats during the period, but only sold 1,400 bats for $10 each. There were no beginning inventories, and nonmanufacturing fixed costs totaled $1,000. Variable manufacturing costs per unit were $4. Variable non- manufacturing costs (sales commissions) were $1 per unit. Fixed manufacturing overhead was $2000. REQUIRED: create a variable costing income statement for JKL. (12 points) Sales (1,400 x 10) Total Variable COGS [1,400 x (4 + 1)] Total Contribution Margin Fixed Manufacturing Overhead Nonmanufacturing Fixed Costs Net Income (Loss)