The following information relates to Tarjee Manufacturing for fiscal $2020,$ the company's first year of operation:

Selling price per unit $ $149$

Direct material per unit $ $76$

Direct labor per unit $ $28$

Variable manufacturing overhead per unit $ $5$

Variable selling cost per dollar of sales $ $0\mathrm{.}06$

Annual fixed manufacturing overhead $ $2,750,000$

Annual fixed selling expense $ $1,575,000$

Annual fixed administrative expense $ $924,000$

Units produced $275,000$

Units sold $210700$

prepare an income statement using full costing