I'm having problems with this exercise, could you teach me, please?

During 2019, Basler Manufacturing produced 60,000 units and sold 55,000 for $10 per unit. Variable manufacturing costs were $4 per unit. Annual fixed manufacturing overhead was $120,000 ($2 per unit). Variable selling and administrative costs were $1 per unit sold, and fixed selling and administrative costs were $30,000.

I need to prepare a variable costing income statement. I'm assuming the sales are 55,000 and I'm not sure how to use the 60,000 units.