I just need help with question 3 please.

Variable costs per unit: $3 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative 3 Total variable costs per unit $19 Fixed costs per month Fixed manufacturing overhead Fixed selling and administrative $162,000 163,000 Total fixed cost per month 325,000 The product sells for $49 per unit. Production and sales data for July and August, the first two months of operations, are as follows Units Produced 27,000 27,000 Units Sold 23,000 31,000 July August The company's Accounting Department has prepared absorption costing income statements for July and August as presented below July August Sales Cost of goods sold $1,127,000 1,519,000 552,000 744,000 Gross margin Selling and administrative expenses 575,000 186,000 775,000 194,000 Net operating income $ 389,000 $ 581,000