Hello, can you please help with section B below the four red x's only please, thank you in advance

Income Statements under Absorption and Variable Costing Shawnee Motors Inc. assembles and sells MP3 players. The company began operations on August 1 and operated at 100% of capacity during the first month. The following data summarize the results for August: Sales (14,500 units) $2,320,000 Production costs (19,000 units): Direct materials $1,124,800 Direct labor 539,600 Variable factory overhead 269,800 Fixed factory overhead 180,500 2,114,700 Selling and administrative expenses: Variable selling and administrative expenses $327,800 Fixed selling and administrative expenses 126,900 454,700 If required, round interim per-unit calculations to the nearest cent. a. Prepare an income statement according to the absorption costing concept. Shawnee Motors Inc. Absorption Costing Income Statement For the Month Ended August 31 $ 2,320,000 Sales Cost of goods sold 1,613,850 Gross profit 706,150 Selling and administrative expenses 454,700 Income from operations 251,450 Feedback Check My Work a. Under absorption costing, the cost of goods manufactured includes direct materials, direct labor, and factory overhead costs. Both fixed and variable factory costs are included as part of factory overhead. Learning Objective 1. 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 $ 2,320,000 Variable cost of goods sold Manufacturing margin Variable selling and administrative expenses 327,800 Contribution margin Fixed costs: Fixed factory overhead 180,500 Fixed selling and administrative expenses 126,900 Total fixed costs 307,400 Income from operations