Sheffield Motors is a division of Sheffield Products Corporation. The division manufactures and sells an electric switch used in a wide variety of applications. During the coming year, it expects to sell 200,000 units for $8.00 per unit. Lisa Anderson is the division manager. She is considering producing either 200,000 or 280,000 units during the period. Other information is as follows: Manufacturing cost per unit \begin{tabular}{crl} Based on 200,000 units & $5.60 per unit (\$2.80 variable +$2.80 fixed) \\ Based on 280,000 units & $4.80 per unit ( $2.80 variable +$2.00 fixed) \\ Variable selling and administrative expenses & $0.50 per unit \\ Fixed selling and administrative expenses (total) & $11,100 \end{tabular} : Prepare a variable-costing income statement, with one column showing the results if 200,000 units are produced and one column showing the results if 280,000 units are produced