Saxter Compsiny sold 6,800 units at $145 ger unit. Nocmal production is 9,200 units. Standerd: 5 yards per unit at $6.30 per yard Standard: 2.75 hours per unt ot 315.00 Standard: Variable overthead at 51,05 per unit Standard: Fixed overhead $207,000 (budgeted and actual amount) Attual yards used: 44,500 yards hours at $6.25 per yard Actual hours worked: 23,950 hours at 514.90 per hour Actual total factory ovethead: 5237,500 Prepare an income statement that includes variances for the year ending December 31 through gross profit for Eaxter Company using the above information. Enter fovorable variances as negative mumbers. Do not round fixed overhead rate calculation when determiaing fixed factory overhead volume variance