1. Mars Sports Equipment
   • Sales price: $30.00 per unit
   • Variable manufacturing cost: $14.50 per unit
   • Fixed manufacturing cost: $8,000 total
   • Fixed selling and administrative cost: $2,200 total
   • Planned production and sales: 5,000 units
   • Actual production and sales: 5,200 units
   • Required:
     1. Prepare the pro forma income statement in a traditional format.
     2. Explain the variance analysis between planned and actual production.