During $2022,$ Wildhorse Corp. produced $39,700$ units and sold $39,700$ for $$17$ per unit. Variable manufacturing costs were $$5$ per unit. Annual fixed manufacturing overhead was $$119,100($$$3$ per unit$).$ Variable selling and administrative costs were $$2$ per unit sold, and fixed selling and administrative expenses were $$18,000.$ Prepare a variable$-$costing income statement. WildhorseCorp. Income Statement$-$Variable Costing $