I only need the last two parts that are wrong

Income Statements, Variable and Absorption Costing The following information pertains to Vladamir, Inc., for last year: Beginning Inventory, units 1,400 Units produced 100,000 Units sold 101,000 Variable costs per unit: Direct materials $8.00 Direct labor $9.00 Variable overhead $1.00 Variable selling expenses $2.00 Fixed costs per year: Fixed overhead $200,000 Fixed selling and administrative expenses $230,000 There are no work-in-process inventories. Normal activity is 100,000 units. Expected and actual overhead costs are the same. Costs have not changed from one year to the next. Required: 1. How many units are in ending inventory? 400 units 2. Without preparing an income statement, indicate what the difference will be between variable-costing income and absorption-costing income. $ 2,000 3a. Assume the selling price per unit is $32. Prepare an income statement using variable costing. Vladamir, Inc. Variable-Costing Income Statement For Last Year Sales 3,232,000 Less: Variable cost of goods sold 1,818,000 Variable selling expenses 202,000 Contribution margin 1,212,000 Less: Fixed overhead 200,000 Fixed selling and administrative expenses 230,000 Operating income 782,000 3b. Assume the selling price per unit is $32. Prepare an income statement using absorption costing. Vladamir, Inc. Absorption-Costing Income Statement For Last Year Sales $ 3,232,000 Less: Cost of goods sold 2,020,000 $ 1,212,000 Gross profit Less: Selling and administrative expenses 230,000 $ Operating income 982,000