The following data is from ZYX Corporation, which manufactures and sells a single product.

These costs were incurred as of April 2022:

Variable Costs per Unit:
Direct Materials	$ 7.50
Direct Labor	$ 14.50
Variable Manufacturing Overhead	$ 5.00
Variable Selling & Administrative	$ 3.70

Fixed Costs:

Fixed Manufacturing Overhead $ 50,000

Fixed Selling and Administrative $ 55,600

The number of products manufactured was 15,500, and the number of products sold was 12,300; the beginning balance was zero.

Prepare an Absorption Method Income Statement.