Nayfor Manufacturing Inc. sold 7,680 units and recorded sales of $307,200 for the first month of 2020, in making the sales, the company incurred the following costs and expenses Variable Fixed $66.600 Cost of goods sold Selling expenses $83,900 51.000 31,500 Administrative expenses 18.700 38.900 Prepare a CVP income statement for the month ended January 31, 2020, NAYLOR MANUFACTURING INC. CVP Income Statement Total Per Unit