Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2020, the company incurred the following costs.

Variable costs per unit

Direct materials$9.45

Direct labor$4.35

Variable manufacturing overhead$7.31

Variable selling and administrative expenses$4.91

Fixed costs per year

Fixed manufacturing overhead $286,650

Fixed selling and administrative expenses $264,726

Siren Company sells the fishing lures for $31.50. During 2020, the company sold82,000lures and produced91,000lures.

I need help with a variable costing income statement for 2020