On October $31,$ the end of the first month of operations, Maryville Equipment Company prepared the following income statement, based on the variable costing concept:

Maryville Equipment Company

Variable Costing Income Statement

For the Month Ended October $31$

Sales $(12,600$ units$),$$$730,800$

Variable cost of goods sold:

$\backslash$table$[[$Variable cost of goods manufactured,$$342,700,],[$Inventory$,$ October $31(2,300$ units$),(52,900),],[$Total variable cost of goods sold,,$(289,800)$