This was my attempt:

Aces Inc., a manufacturer of tennis rackets, began operations this year. The company produced 5,100 rackets and sold 4,000. Each racket was sold at a price of $81. Fixed overhead costs are $61,710, and fixed selling and administrative costs are $64,300. The company also reports the following per unit costs for the year: Variable production costs Variable selling and administrative expenses $24.10 $ 1.10 Required Prepare an income statement under variable costing. ACES INC. Variable Costing Income Statement Sales 324,000 Variable production costs $ 96,400 96,400 Fixed selling and administrative costs $ 64,300 Total fixed expenses Net income (loss) 64,300 S 97,190