On October $31,$ the end of the first year of operations, Yankovich Inc. manufactured $1,600$ units and sold $1,400$ units. The following income statement was prepared, based on the variable costing cont

Yankovich Inc.

Variable Costing Income Statement

For the Month Ended October $31$

Sales

$$406,000$

Variable cost of goods sold:

$\backslash$table$[[$Variable cost of goods manufactured,$$222,400,],[$Inventory$,$ October $31,(27,800),],[$Total variable cost of goods sold,,$(194,600)$