Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. $ 320 per unit 120,000 units 23,000 units 3,000 units 1 $ 405,000 210,000 $ 615,000 615,000 Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory Beginning inventory costs Variable (3,000 units x $135) Fixed (3,000 units * $70) Total Manufacturing costs this year Direct materials Direct labor Overhead costs this year Variable overhead Fixed overhead Selling and administrative costs thi Variable Fixed 42 per unit 64 per unit $3,000,000 $7,600,000 $1,450,000 4,200,000 1. Prepare the current-year income statement for the company using variable costing