Prior to the first month of operations ending January $31,$ Lemke Inc. estimated the following operating results:

The company is evaluating a proposal to manufacture $15,200$ units instead of $13,600$ units, thus creating an ending inventory of $1,600$ units. Manufacturing the additional

units will not change sales, unit variable factory overhead costs, total fixed factory overhead cost, or total selling and administrative expenses.

a$.2.$ Prepare an estimated income statement, comparing operating results if $13,600$ and $15,200$ units are manufactured in the variable costing format. If an amount box

does not require an entry leave it blank.

Lemke Inc.

Variable Costing Income Statement

For the Month Ending January $31$