Sales (96,000 units) $4,440,000

Cost of good sold:

Cost of good manufactured $3,120,000

Less ending inventory (24,000 units)624,000

Cost of good sold $2,496,000

Gross profit $1,944,000

Selling and administrative expenses 288,000

Income from operations $1,656,000

How do I make aVariable cost income statement, assuming that the fixed manufacturing costs were $132,000 and variable selling and administrative expenses were $115,200?