Tamarisk Corporation's absorption costing system generated the following income statement for the year just ended, where it recognized no standard cost variances. Sales $20,800 COGS 11,200 Gross margin 9,600 Operating expenses 8,450 Operating income $1,150 Tamarisk sold 3,200 units this year after producing 4,100. Its variable operating cost is $0.40 per unit, while its variable manufacturing cost is $2.50 per unit. If management would like to see the same period's income statement recast under variable costing, what would that look like? (List variable expenses before fixed expenses.) Tamarisk Corporation Variable Costing Income Statement Sales Less Variable Expenses COGS Operating Expenses