According to my online learning software my Net operating incomes for the income statement are incorrect. Could you show me what I'm doing wrong?

313 Ch.6 Appyling excel Data Selling price per unit Manufacturing costs Variable cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per Selling and admin expenses Variable per unit sold Fixed per year 138 54 35 98,800 4 57,000 Units in beginning inventory Units produced during the year Units sold during the year Year 1 Year 2 0 26,000 1,900 2,200 2,200 227 Unit product cost Year 1 Contribution margin income statement Year 2 688600 688600 Sales Variable expenses: Variable COGS Variable selling and admin expenses Contribution margin Fixed expenses Fixed manufacturing overhead Fixed selling and admin expenses Net operating income 499400 499400 8800 8800 180400 180400 98,800 98,800 57,000 57.000 24,600 24,600 Breakeven in units 1900 2. Absorbtion method Unit product cost 230.8 279 Income statement Sales COGS Gross margin Selling and admin expense Net operating income 688600 688600 507760 613800 180840 74800 65,800 65,800 115,040 9,000