Etters Manufacturing Company Has Provided the Following Financial Data for Its

Etters Manufacturing Company has provided the following financial data for its most recent month.
$$\begin{array} { l l r } &\text {Selling Price}&\$ 18\\&\text {Units in beginning inventory}&0\\&\text {Units produced}&10,000\\&\text {Units sold}&9,500\\&\text {Variable costs per unit:}\\&\text {~Direct materials}&\$ 6\\&\text {~Direct labor}&\$ 4\\&\text {~Manufacturing overhead}&\$ 3\\&\text {~Selling and administrative costs}&\$ 1\\&\text {Fixced costs:}\\&\text {~Manufacturing overhead}&\$ 12,000\\&\text {~Selling and administrative costs}&\$ 8,000\\\end{array}$$

Required:

Prepare an income statement using a variable costing format.