Kokomo Manufacturing produces snow shovels. The selling price per snow shovel is $$31\mathrm{.}00.$ There is no beginning inventory.

In addition, the company has fixed selling and administrative costs of $$152,700$ per year.

During the year, Kokomo produces $52,000$ snow shovels and sells $46,950$ snow shovels.

wHAT IS THE NET INCOME USING VARIABLE COSTING