Winslow Inc. manufactures and sells three types of shoes. The income statements prepared under the absorption costing method for the three shoes are as follows:

Winslow Inc.

Product Income Statements$-$Absorption Costing

For the Year Ended December $31,20Y1$

$\backslash$table$[[,$Cross Training Shoes,Golf Shoes,Running Shoes,$],[$Revenues$,$$$321,200,$$$183,100,$$$155,600,],[$Cost of goods sold,$(167,000),(89,700),(104,300),],[$Gross profit,$$154,200,$$$93,400,$$$51,300,],[$Selling and administrative expenses,$(132,600),(67,200),(85,700),],[$Operating income,$$21,600,$$$26,200,,$$$(34,400)$