On Pctober $31,$ the end pf the first year of operations, Yankovich Inc. manufactored $5,300$ units and sold $4,600$ units. The following income statement was prepared, based on the variable costing concept:

Yariable Costing Income Statement

For the Month Ended October $31$

$\backslash$table$[[$For the Month Ended October $31],[$Sales$,$$$1,748,000$