The management team of Sunland industries was evaluating its performance for the first half of the year. Production and sales of its fans were on budget at 2,900 units to date, with the following income statement reflecting its income for the first half of the year. The management team of Sunland industries was evaluating its performance for the first half of the year. Production and sales of its fans were on budget at 2,900 units to date, with the following income statement reflecting its income for the first half of the year