Sunland Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs. Sunland Company sells the fishing lures for $29.00. During 2022 , the company sold 82,000 lures and produced 92,000 lures. Prepare an absorption costing income statement for 2022. (Enter negative amounts using either a negative sign preceding the numb e.q. -45 or parentheses e.q. (45).)