Atlas Manufacturing Is Closing the Year 2012

Atlas Manufacturing is closing the year 2012. Atlas uses standard costing methodology in its accounting system and for internal performance reporting. Atlas's ending balances are shown here:
Using the format below, please prepare a statement of operating income.
$$\begin{array} { | l | l | l | l | } \hline \text { Sales revenue (standard) } &\quad\quad & \quad\quad&\quad\quad \\\hline \text { Sales revenue variance } & & & \\\hline \text { Sales revenue (actual) } & & & \\\hline \text { Cost of goods sold (standard) } & & & \\\hline \text { Manufacturing variances } & & & \\\hline \text { (Credit balances in parentheses) } & & & \\\hline \text { Direct materials price variance } & & & \\\hline \text { Direct materials efficiency variance } & & & \\\hline \text { Direct labor price variance } & & & \\\hline \text { Direct labor efficiency variance } & & & \\\hline \text { Variable overhead spending variance } & & & \\\hline \text { Variable overhead efficiency variance } & & & \\\hline \text { Fixed overhead spending variance } & & & \\\hline \text { Fixed overhead volume variance } & & & \\\hline \text { Cost of goods sold (actual) } & & & \\\hline \text { Gross profit } & & & \\\hline \text { Selling \& admin. expenses } & & & \\\hline \text { Net operating income/(loss) } & & & \\\hline\end{array}$$