Saved A company produced and sold 13,900 units in its first year of operations. The sales price is $395 per unit. Fixed costs include overhead of $486.500 per year, and selling and administrative expenses of $99,000 per year. Variable costs per unit follow Variable selling Direct materials $ 39 per unit Direct labor $ 69 per unit Variable overhead $ 89 per unit $ 59 per unit Use variable costing to prepare this year's Income statement. Income Statement (Variable Costing) Sales Less Variable expenses Variable cost of goods sold Vanable selling and administrative expenses Total variable costs available Contribution margin Plus Fixed expenses Fixed overhead Fixed selling and administrative expenses