During $2024,$ Swifty Manufacturing produced $73,200$ units and sold $67,100$ for $\backslash (\backslash$$ $10\backslash )$ per unit. Variable manufacturing costs were $\backslash (\backslash$$ $4\backslash )$ per unit. Annual fixed manufacturing overhead was $\backslash (\backslash$$ $146,400\backslash )(\backslash (\backslash$$ $2\backslash )$ per unit$).$ Variable selling and administrative costs were $\backslash (\backslash$$ $1\backslash )$ per unit sold and fixed selling and administrative costs totaled $\backslash (\backslash$$ $36,600\backslash ).$ Prepare a variable costing income statement. SWIFTYMANUFACTURING Income Statement $($Variable Costing$)$ Varlable Cost of Goods Sold $\backslash (\backslash$$ $\backslash )\backslash [\backslash$$ $\backslash ]$