can someone please help me with the second one. thank you

1 Requirement 1. Prepare both conventional (absorption costing) and contribution margin (variable costing) income statements for Eli's Electric Eyewear for the year ended December 31, 2018. (Round intermediary calculations to the nearest cent.) Begin by preparing Eli's Electric Eyewear's conventional (absorption costing) income statement for the year ended December 31, 2018. Eli's Electric Eyewear Income Statement (Absorption Costing) Year Ended December 31, 2018 Net Sales Revenue $ 5,265,000 x Data Table Cost of Goods Sold 2,565,000 Gross Profit 2,700,000 Selling and Administrative Costs 375,000 Number of goggles produced 180,000 $ 2,325,000 Operating Income Number of goggles sold 135,000 Sales price per unit $ 39 Prepare Eli's Electric Eyewear's contribution margin (variable costing) income statement for the year ended December 31, 2018 Variable manufacturing cost per unit 14 Eli's Electric Eyewear Sales commission cost per unit 1 Income Statement (Variable Costing) Fixed manufacturing overhead 900,000 Year Ended December 31, 2018 Fixed selling and administrative costs 240,000 Net Sales Revenue Print Done Variable Costs Contribution Margin Selling and Administrative Costs Operating Income Choose from any list or enter any number in the input fields and then click Check