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Required information [The following information applies to the questions displayed below.) Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. 320 per unit 115,000 units 118,000 units 3,000 units $ 405,000 240,000 $ 645,000 Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory Beginning inventory costs Variable (3,000 units * $135) Fixed (3,000 units * $80) Total Manufacturing costs this year Direct materials Direct labor Overhead costs this year Variable overhead Fixed overhead Selling and administrative costs this year Variable Fixed $ 40 per unit $ 62 per unit $3,220,000 $7,400,000 $1,416,000 4,600,000 1. Prepare the current-year income statement for the company using variable costing OAK MART COMPANY Variable Costing Income Statement Sales $ 39,520,000 Less: Variable costs Beginning inventory: Variable costs $ 472,500 Variable Costing Income Statement Sales $ 39,520,000 Less: Variable costs Beginning inventory: Variable costs $ 472,500 Manufacturing cost this year Direct materials 5,520,000 Direct labor Variable overhead costs 8,160,000 3,200,000 17,352,500 0 Total variable costs available Less: Ending finished goods inventory Variable cost of goods sold Variable selling and administrative expenses 17,352,500 1,500,000 Total variable costs 18,852,500 20,667,500 Contribution margin Less: Fixed expenses Fixed selling and administrative costs Fixed overhead costs $ 4,600,000 7,600,000 Total fixed expenses Net income (loss) 12,200,000 $ 8,467,500