Roseman Sports, Inc. assembles and sells snowmobile engines. The company began operations on March $1$ and operated at $100\%$ of capacity during the first month. The following data summarize the results for March:

$\backslash$table$[[$Sales $(14,500$ units$),,$$$2,030,000,],[,,,],[$Production Costs units$),$$$984,200,,],[$Direct materials,$$473,100,,],[$Direct labor,$$235,600,,],[$Variable factory overhead,$$157,700,$$$1,850,600,],[$Fixed factory overhead,,,$],[,,,],[$Selling and administrative expenses,$$286,800,,],[$Variable selling and administrative exp.,$$111,000,$$$397,800,],[$Fixed selling and administrative expense,,,$]]$

Prepare an income statement accorting to absorption cost