Super Clean Company manufacturers a professionalgrade vacuum cleaner and began operations in 2020. For 2020, Super Clean budgeted to produce and sell 28,000 units. The company had no price, spending, or efficiency variances and writes off production-volume variance to cost of goods sold. Actual data for 2020 are given as follows:

	A	B
1	Units produced	27,000
2	Units sold	20,500
3	Selling price	$435
4	Variable costs:
5	Manufacturing cost per unit produced:
6	Direct materials	$25
7	Direct manufacturing labor	28
8	Manufacturing overhead	52
9	Marketing cost per unit sold	50
10	Fixed costs:
11	Manufacturing costs	$1,456,000
12	Administrative costs	946,100
13	Marketing costs	1,311,200

Prepare a 2020 income statement for Super Clean Company using variable costing. Complete the top half of the income statement first, then complete the bottom portion. (For amounts with a $0 balance, make sure to enter "0" in the appropriate inputfield.)

Variable Costing

Revenues
Variable Cost of Goods Sold:
Beginning Inventory
Variable Manufacturing Costs
Cost of goods available for sale
Deduct Ending Inventory
Variable Cost of goods sold
Variable Marketing Costs
Contribution Margin