I need help explaning the solution to this question. thankyou

Greencare Ltd manufacture recycling waste bins. The company prepares profit statements every six months and the following data relates to the two six-month periods in the year ending 30 June 2005: The selling price achieved in both periods was 35 per waste-bin. As in the prior year, variable manufacturing costs amounted to 11 per unit in both periods, whereas variable non-manufacturing costs were 7. Fixed manufacturing overhead costs of 200,000 per six-moth period were incurred, which was exactly as budgeted and as was incurred in the prior period. Fixed non-manufacturing overhead costs were 150,000 in each period. For absorption costing purposes, a predetermined rate to absorb fixed manufacturing overhead to units of product is calculated, based on a production activity of 25,000 units per six-month period. No losses occurred in the manufacturing process. Ahsorntion costing - Profit Statement