Sheridan's Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs: Variable cost per unit Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative expenses Fixed costs for year Fixed manufacturing overhead Fixed selling and administrative expenses $6.50 2.75 5.80 3.50 $285,000 239,000 Sheridan's Company sells the fishing lures for $23.00. During 2022, the company produced 95.000 lures and sold 79.000. Prepare a variable-costing income statement for 2022. (Round per unit calculations to 2 decimal places, eg, 15.25. Enter loss using either a negative sign preceding the number e.g. -2,945 or parentheses e.g. (2,945).) SHERIDAN'S COMPANY Income Statement-Variable Costing $