Sunland Motors is a division of Sunland Products Corporation. The division manufactures and sells an electric switch used in a wide variety of applications. During the coming year, it expects to sell 200,000 units for $7.00 per unit. Maria Miller is the division manager. She is considering producing either 200,000 or 280,000 units during the period. Other information is as follows: Division Information for 2022 Beginning inventory 0 Expected sales in units 200,000 Selling price per unit $7.00 Variable manufacturing cost per unit $2.60 Fixed manufacturing cost (total) $560,000 Fixed manufacturing overhead costs per unit Based on 200,000 units $2.80 per unit ($560,000 - 200,000) Based on 280,000 units $2.00 per unit ($560,000 = 280,000) Manufacturing cost per unit Based on 200,000 units $5.40 per unit ($2.60 variable + $2.80 fixed) Based on 280,000 units $4.60 per unit ($2.60 variable + $2.00 fixed) Variable selling and administrative expenses $0.30 per unit Fixed selling and administrative expenses (total) $11,900 Prepare a variable-costing income statement, with one column showing the results if 200,000 units are produced and one column showing the results if 280,000 units are produced. SUNLANDMOTORS DIVISION Income Statement For the Year Ended 2022 Variable Costing Units produced 280,000 200,000 Units sold 200000 200000 Sales Fixed costs Variable costs of goods available for sale Fixed manufacturing overhead Variable selling and administrative expenses Contribution margin Variable cost of goods sold Fixed selling and administrative expenses Net income Variable costs Total variable costs $ $