Please prepare income statement using VARIABLE COSTING

Following is the revenue and cost data for Pharoah Ltd. in the manufacturing of luxury shower curtains for the year ended December 31, 2022: Variable manufacturing costs $36 per curtain Fixed manufacturing overhead $85,000 Variable selling and administrative expenses $8 per curtain Fixed selling and administrative expenses $181,100 Selling price $82 per curtain Units produced and sold 8,500