Can anyone help me with this last few problems?

Show Me How Absorption costing Income Statement For the Month Ended August 31 Sales $ 1,200,000 Cost of goods sold 835,000 Gross profit s 365,000 Selling and administrative expenses 233,400 Income from operations Feedback Check My Work b. Prepare an income statement according to the variable costing concept. Shawnee Motors Inc. Variable Costing Income Statement For the Month Ended August 31 Sales $ 1,200,000 Variable cost of goods sold 764,000 Manufacturing margin 136,000 Variable selling and administrative expenses 168,300 Contribution margin Fixed costs: Fixed factory overhead $ 92,300 Fixed selling and administrative expenses 65,100 Total fixed costs Income from operations Feedback Check My Work b. Under variable costing, the cost of goods manufactured includes only variable manufacturing costs. Learning Objective 1. c. What is the reason for the difference in the amount of income from operations reported in (a) and (b)? Under the absorption costing method, the fixed manufacturing cost included in the cost of goods sold is matched with the revenues. Under variable costing all of the fixed manufacturing cost is deducted in the period in which it is incurred, regardless of the amount of inventory change. Thus, when inventory increases, the absorption costing income statement will have a higher income from operations than will the variable costing income statement