Trevor Company reports the variable costing income statement below for June. The company began the month with no finished goods inventory. It produced 13,000 units in June, and 3,500 units remain in ending finished goods inventory.

Sales (9,500 units)		$ 361,000
Variable expenses
Variable cost of goods sold	$ 244,000
Variable selling and administrative expenses	50,000	294,000
Contribution margin		67,000
Fixed expenses
Fixed overhead	9,100
Fixed selling and administrative expenses	25,200	34,300
Income		$ 32,700

Prepare an income statement using absorption costing