Pickle Motorcycles, Inc. (PMI), manufactures three motorcycle models: a cruising bike (Route 66), a street bike (Main Street), and a starter model (Alley Cat). Because of the different materials used, production processes for each model differ significantly in terms of machine types, and time requirements. Once parts are produced, however, assembly time per unit required for each type of bike is similar. For this reason, PMI allocates overhead on the basis of machine-hours. Last year, the company shipped 1,200 Route 66s, 2,000 Main Streets, and 4,800 Alley Cats and had the following revenues and expenses.

PICKLE MOTORCYCLES, INC.
Income Statement
Route 66 Main Street Alley Cat Total
Sales revenue $7,900,000 $12,100,000 $9,200,000 $29,200,000
Direct costs
Direct materials 3,400,000 4,900,000 3,700,000 12,000,000
Direct labor 297,000 487,000 1,080,000 1,864,000
Variable overhead
Machine setup 468,000
Order processing 1,152,000
Warehousing costs 1,674,000
Energy to run machines 756,000
Shipping 648,000
Contribution margin $9,954,000
Fixed overhead
Plant administration 1,760,000
Other fixed overhead 2,800,000
Gross profit $5,394,000

Required:
Using machine-hours to allocate production overhead, complete the income statement for Pickle Motorcycles. (See the "using energy" activity for machine-hours.) Do not attempt to allocate plant administration or other fixed overhead. (Do not round intermediate calculations.)