10.10 Income Statement - China Andr ews Baldwin Chester Digb y Erie Ferris Sales $0 $17,876 $10,072 $0 $19,811 $9,351 Variable Costs Direct Material $0 $7,919 $3,173 $0 $7,944 $2,886 Direct Labor $0 $5,818 $3,598 $0 $6,631 $3,119 Shipping $0 $0 $0 $0 $0 $0 Defects $0 $877 $432 $0 $930 $383 Inventory Carr y $0 $233 $975 $0 $1,364 $2,001 Total V ariable Costs (Labor , Material, Carr y, Ship, Def ect)$0 $14,847 $8,178 $0 $16,869 $8,389 Contribution Mar gin $0 $3,029 $1,894 $0 $2,942 $963 Period Costs Depr eciation $0 $3,048 $3,080 $0 $2,160 $2,688 SG&A SG&A $0 $4,271 $3,605 $0 $4,555 $3,506 R&D $0 $0 $0 $0 $0 $0 Promotions $0 $2,050 $1,600 $0 $1,800 $1,550 Sales $0 $2,050 $1,900 $0 $2,600 $1,850 Administr