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Ida Sidha Karya Company is a family-owned company located in the village of Gianyar on the island of Bali in Indonesia. The company produces a handcrafted Balinese musical Instrument called a gamelan that is similar to a xylophone. The gamelans are sold to a Canadian importer for $910. Selected data for the company's operations last year follow; 310 280 30 Units in beginning inventory Units produced Units sold Units in ending inventory Variable conta per unit Direct materiala Direct labour Variable manufacturing overhead Variable selling and administrative Yixed costs Fixed manufacturing overhead Fixed selling and administrative $ $ $ $ 130 350 50 40 $62,000 $26,000 An absorption costing income statement prepared by the company's accountant appears below: Sales Cost of goods sold $254,800 204,400 50,400 37,200 Gross margin Selling and administrative expense Net operating income $ 13,200 An absorption costing income statement prepared by the company's accountant appears below: Sales Cost of goods sold $ 254,800 204,400 Gross margin Selling and administrative expense 50,400 37,200 Net operating income $ 13,200 Required: 1. Determine how much of the ending inventory consists of fixed manufacturing overhead cost deferred in inventory to the next period, Total fixed manufacturing overhead in onding inventory 6,000 2. Prepare an income statement for the year using variable costing. $ $ 254,800 IDA SIDHA KARYA COMPANY Variable Costing Income Statement Sales Variable expenses: Variable cost of goods sold $ 14,000 Variable selling and administrative expense 11,200 Contribution margin Fixed expenses: Fixed manufacturing overhead 62,000 Fixed selling and administrative 26,000 Net operating income 25,200 229,600 88,000 141,600 $ Variable Costing Income Statement Sales $ 2 Variable expenses: Variable cost of goods sold $ 14,000 11,200 NA 2 Fixed manufacturing overhead Fixed selling and administrative Sales 62,000 26,000 E Units in beginning inventory Units in ending inventory $ 14 puseur Umre Dalement for the year using variable costing. IDA SIDHA KARYA COMPANY Variable Costing Income Statement Sales $ 254 $ Variable expenses: Variable cost of goods sold un vieg ndig'mivin retiy Units in ending inventory 14,000 11,200 AMANDA 25 229 Units produced Units sold 62,000 26,000 88. Variable cost of goods sold $ 141 Variable selling and administrative expense