first one is 1b, second is 2b, third is 3!! I am so stuck and cannot figure these out

Exercise 7-9 Variable and Absorption Costing Unit Product Costs and Income Statements (LO7-1, LO7-2, LO7-3] Walsh Company manufactures and sells one product. The following information pertains to each of the company's first two years of operations: Variable costs per unit: Manufacturing: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative expenses $ $ $ $ 23 17 4 3 $320,000 $ 90,000 During its first year of operations, Walsh produced 50,000 units and sold 40,000 units. During its second year of operations, it produced 40,000 units and sold 50,000 units. The selling price of the company's product is $89 per unit. Required: 1. Assume the company uses variable costing: a. Compute the unit product cost for Year 1 and Year 2. b. Prepare an income statement for Year 1 and Year 2. 2. Assume the company uses absorption costing: a. Compute the unit product cost for Year 1 and Year 2. b. Prepare an income statement for Year 1 and Year 2. 3. Reconcile the difference between variable costing and absorption costing net operating income in Year 1. Walsh Company Income Statement Year 1 Year 2 Sales $ 3,560,000 $ 4,450,000 Variable expenses: Variable cost of goods sold 80,000 100,000 Variable selling and administrative Fixed manufacturing overhead Fixed selling and administrative expense 320,000 80,000 480,000 320,000 80,000 500,000 3,950,000 Contribution margin 3,080,000 Fixed expenses: Total variable expenses 0 0 Net operating income (loss) $ 3,080,000 $ 3,950,000 Req 1A Req 1B Req 2A Req 2B Reg 3 Assume the company uses absorption costing. Prepare an income statement for Year 1 calculations to 2 decimal places.) Walsh Company Income Statement Year 1 Year 2 Beginning merchandise inventory Net operating income (loss) $ 0 0 Req 1A Req 1B Reg 2a Req 2B Req 3 Reconcile the difference between variable costing and absorption costing net operating income in Year 1. (Enter any losses or deductions as a negative value. Round your intermediate calculations to 2 decimal places.) Year 1 Year 2 Variable costing net operating income (loss) Absorption costing net operating income (loss)