Splish Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows:

Units produced		19,600	pairs
Units sold		17,800	pairs
Selling price		$230.00	per pair

Production information:
Direct materials		$999,600
Direct labour		715,400
Variable manufacturing overhead		450,800
Fixed manufacturing overhead		793,800
Variable marketing costs		178,000
Fixed marketing costs		202,650

There was no beginning finished goods inventory.

Prepare a variable-costing income statement. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.)

SPLISHCorp. Income StatementVariable Costing choose the accounting period December 31, 2022Month Ended December 31, 2022Year Ended December 31, 2022
	Production in units				enter a number of units
	Sales in units				enter a number of units
	select an income statement item Inventory, beginningSelling and administrative expensesNet incomeFixed costsVolume varianceCosts of goods manufacturedGross marginVariable cost of goods soldSalesInventory, endingCost of goods available for saleVariable marketing costsContribution margin				$enter a dollar amount
	select between addition and deduction AddLess: select an opening section name Contribution marginSalesFixed costsInventory, endingInventory, beginningCosts of goods manufacturedNet incomeVolume varianceVariable marketing costsCost of goods available for saleVariable cost of goods soldSelling and administrative expensesGross margin
	select an income statement item Inventory, beginningContribution marginFixed costsVariable marketing costsVolume varianceNet incomeSalesInventory, endingVariable cost of goods soldCost of goods available for saleSelling and administrative expensesGross marginCosts of goods manufactured		$enter a dollar amount
	select between addition and deduction AddLess: select an income statement item Variable marketing costsInventory, endingCosts of goods manufacturedInventory, beginningCost of goods available for saleSalesVolume varianceFixed costsContribution marginVariable cost of goods soldNet incomeGross marginSelling and administrative expenses		enter a dollar amount
	select an income statement item Selling and administrative expensesFixed costsVariable cost of goods soldContribution marginSalesCost of goods available for saleInventory, beginningGross marginVariable marketing costsNet incomeVolume varianceInventory, endingCosts of goods manufactured		enter a subtotal of the two previous amounts
	select between addition and deduction AddLess: select an income statement item Inventory, endingNet incomeContribution marginCosts of goods manufacturedVariable marketing costsVariable cost of goods soldVolume varianceInventory, beginningSalesFixed costsSelling and administrative expensesGross marginCost of goods available for sale		enter a dollar amount
	select an income statement item Volume varianceSelling and administrative expensesContribution marginSalesCost of goods available for saleInventory, beginningInventory, endingCosts of goods manufacturedFixed costsNet incomeGross marginVariable cost of goods soldVariable marketing costs		enter a subtotal of the two previous amounts
	select an income statement item Variable marketing costsFixed costsCosts of goods manufacturedSelling and administrative expensesVariable cost of goods soldCost of goods available for saleInventory, endingGross marginInventory, beginningContribution marginSalesNet incomeVolume variance		enter a dollar amount		enter a subtotal of the two previous amounts
	select a summarizing line for the first part SalesCosts of goods manufacturedVariable marketing costsInventory, endingGross marginCost of goods available for saleNet incomeContribution marginVolume varianceVariable cost of goods soldFixed costsInventory, beginningSelling and administrative expenses				enter a total amount for the first part
	select between addition and deduction AddLess: select an income statement item SalesContribution marginInventory, beginningVolume varianceCost of goods available for saleNet incomeCosts of goods manufacturedGross marginSelling and administrative expensesFixed costsVariable marketing costsInventory, endingVariable cost of goods sold				enter a dollar amount
	select a closing name for this statement Cost of goods available for saleContribution marginCosts of goods manufacturedVariable cost of goods soldFixed costsVariable marketing costsSelling and administrative expensesInventory, endingSalesVolume varianceGross marginNet incomeInventory, beginning				$enter a total amount for this statement