D57 4 B ou UN- OGUN D E FHI Ex4 Bjorn Company makes tennis rackets. Using absorption costing and the following data, prepare the income statement. Units Beg. Inventory Units End. Inventory 1,500 Units Sold 6,000 Units Produced 7,500 Sales Price per unit 144.00 Variable Cost per unit: Direct Materials 30.00 Direct Labor 36.00 Variable Manufacturing Overhead 12.00 Variable Selling, General & Admin 6.00 Fixed costs: Fixed Manufacturing Overhead 180,000 Fixed Selling, General & Admin 120,000 Biorn Company Income Statement Month Ending 12/31/20x9 Sales Cost of Goods Sold Direct Labor Direct Materials Variable Manufacturing Overhead Fixed Manufacturing Overhead Total Gross Profit Selling, General & Admin Expenses Fixed Selling, General & Admin Variable Selling, General & Admin Total Operating Income X w X X X X X X X X X X