Limonade produced 11,000 cases of powdered drink mix and sold 10,000 cases in April 2010. The sale price was $25, variable costs were $10 per case ($8 manufacturing and $2 selling & administrative) and total fixed costs were $75,000 ($55,000 manufacturing and $20,000 selling & administrative). The company had no beginning inventory. Prepare the April income statement using variable costing