Variable Cost per Unit
Direct materials		$8.10
Direct labor		$2.65
Variable manufacturing overhead		$6.21
Variable selling and administrative expenses		$4.21
Fixed Costs per Year
Fixed manufacturing overhead		$255,252
Fixed selling and administrative expenses		$259,308

Polk Company sells the fishing lures for $27.00. During 2012, the company sold 81,200 lures and produced 95,600 lures. Prepare a variable costing income statement for 2012.