Can anyone please answer this question?

Page 315 EXERCISE 7-2 Variable Costing Income Statement; Explanation of Difference in Net Operating Income LO7-20 Refer to the data in Exercise 7-1 Q for Ida Sidha Karya Company. The absorption costing income statement prepared by the company's accountant for last year appears as shown: Sales Cost of goods sold Gross margin Selling and administrative expense Net operating income $191,250 157,500 33,750 24,500 $ 9,250 Required: 1. Under absorption costing, how much fixed manufacturing overhead cost is included in the company's inventory at the end of last year? 2. Prepare an income statement for last year using variable costing. What is the amount of the difference in net operating income between the two costing methods? Page 315 EXERCISE 7-2 Variable Costing Income Statement; Explanation of Difference in Net Operating Income LO7-20 Refer to the data in Exercise 7-1 Q for Ida Sidha Karya Company. The absorption costing income statement prepared by the company's accountant for last year appears as shown: Sales Cost of goods sold Gross margin Selling and administrative expense Net operating income $191,250 157,500 33,750 24,500 $ 9,250 Required: 1. Under absorption costing, how much fixed manufacturing overhead cost is included in the company's inventory at the end of last year? 2. Prepare an income statement for last year using variable costing. What is the amount of the difference in net operating income between the two costing methods