Production $90,000$

Direct materials $110$

Direct labor $150$

Variable manufacturing overhead $75$

Fixed manufacturing overhead $2,700,000$

Using this information from Outdoor Grills, prepare a Variable income statement assuming the selling price is $$400\mathrm{.}00$ per unit, $85,000$ units sold, the variable selling and administrative costs are $$15$ per unit, and the fixed selling and administrative costs are $$1,000,000.$