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Cool Sky reports the following costing data on its product for its first year of operations. During this first year, the company produced 46,000 units and sold 38,000 units at a price of $150 per unit. Manufacturing costs Direct materials per unit $ 66 Direct labor per unit $ 25 Variable overhead per unit $ 9 Fixed overhead for the year $598,000 Selling and administrative costs Variable selling and administrative cost per unit 5 10 Fixed selling and administrative cost per year $100,000 l. Assume the company uses variable costing. Prepare its income statement for the year I riable costing