Roger Manufacturing produces snow shovels. The selling price per snow shovel is $28.00. There is no beginning inventory. Costs involved in production are: Direct material Direct labor Variable manufacturing overhead Total variable manufacturing costs per unit Fixed manufacturing overhead per year $4.00 3.00 3.00 $10.00 $142,800 In addition, the company has fixed selling and administrative costs of $161,400 per year. During the year, Roger produces 51,000 snow shovels and sells 46,260 snow shovels. Exercise 5.17 What is net income using variable costing? Net income $ Save for Later