prepare income statment under variable costing system and absorption costing system

Achilles Auto makes and sells batteries. In 2017, it made 100,000 batteries and sold 75,000 of them, at an average selling price of $60 per unit. The following additional information relates to Achilles Auto for 2017: Direct materials $20.00 per unit 4.00 per unit Direct manufacturing labor $ $ 1.00 per unit Variable manufacturing costs Sales commissions $ 6.00 per part Fixed manufacturing costs $750,000 per year Administrative expenses, all fixed $270,000 per year