Revenue and Cost Information Sales Revenue Cost of Goods Sold (at standard) $ 1,500,000 198,500 Direct materials cost variance 7,250 F Direct materials efficiency variance 5,650 U Direct labor cost variance 410 U Direct labor efficiency variance 550 F Variable overhead cost variance 740 U Variable overhead efficiency variance 420 F Fixed overhead cost variance 2,950 U Fixed overhead volume variance 4,690 U Print Done - Brook Fender, which uses a standard cost system, manufactured 20,000 boat fenders during 2025. The 2025 revenue and cost information for Brook Fender follows: View the revenue and cost information Assume each fender produced was sold for the standard price of $75, and total selling and administrative costs were $350,000. Prepare a standard cost income statement for 2025 for Brook Fender. (Use a minus sign or parentheses to enter any contra expenses. Enter all other amounts as positive numbers.) Gross Profit Operating Income (Loss) Brook Fender Standard Cost Income Statement For the Year Ended December 31, 2025