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.