Oriole Windows manufactures a hand-painted bamboo window shade for standard-size windows. Production and sales data for 2022 are as follows: Variable manufacturing costs Fixed manufacturing costs $40 per shade $113,300 Variable selling and administrative expenses $9 per shade Fixed selling and administrative expenses $251,000 Selling price $91 per shade Units produced Units sold 10,300 shades 8,560 shades Prepare an income statement using variable costing. (Enter loss using either a negative sign preceding the number e.g. -2,945 or parentheses e.g. (2,945).) ORIOLEWINDOWS Income Statement Variable Costing $ $