Prepare an income statement for the year ended December 31, 2012, through gross profit for Aframe Company using the following information. Assume Aframe Company sold 2,800 units at $169 per unit. (Note: Normal production is 9,000 units) Standard: 3 yards per unit O $7.90 per yard Actual yards used: 8,320 yards $7.80 per yard Standard: 5 hours per unit $15.90 Actual hours worked: 13,860 $17.40 per hour Standard: Variable overhead $2.70 per unit Actual total factory overhead $1 Standard: Fixed overhead $1.10 (budgeted and actual amount)