What is the net income using variable costing.

Foress Manufacturing produces snow shovels. The selling price per snow shovel is $29.00. There is no beginning inventory. $4.00 3.00 Costs involved in production are: Direct material Direct labor Variable manufacturing overhead Total variable manufacturing costs per unit Fixed manufacturing overhead per year 2.00 $9.00 $157,790 In addition, the company has fixed selling and administrative costs of $164,200 per year. During the year, Foress produces 50.900 snow shovels and sells 45,770 snow shovels