Need help with 4B only

Problem 6A-5 (Algo) Super-Variable Costing, Variable Costing, and Absorption Costing Income Statements (L06-2, LO6-6] $ 28 Bracey Company manufactures and sells one product. The following information pertains to the company's first year of operations: Variable cost per unit: Direct materials Fixed costs per year: Direct labor $ 367,500 Fixed manufacturing overhead $ 389,550 Fixed selling and administrative expenses $ 66,000 The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, Bracey produced 24,500 units and sold 22,700 units. The selling price of the company's product is $65 per unit. Required: 1. Assume the company uses super-variable costing: a. Compute the unit product cost for the year. b. Prepare an income statement for the year. 2. Assume the company uses a variable costing system that assigns $15.00 of direct labor cost to each unit produced: a. Compute the unit product cost for the year. b. Prepare an income statement for the year. 3. Assume the company uses an absorption costing system that assigns $15.00 of direct labor cost and $15.90 of fixed manufacturing overhead cost to each unit produced: a. Compute the unit product cost for the year. b. Prepare an income statement for the year. 4a. Reconcile the difference between the super-variable costing and variable costing net operating incomes. 4b. Reconcile the difference between the super-variable costing and absorption costing net operating incomes. Req 1A Reg 1B Req 2A Req 2B Reg 3A Reg 3B Reg 4A Req 4B Prepare an income statement for the year. Assume the company uses super-variable costing. Bracey Company Super-Variable Costing Income Statement Sales Variable cost of goods sold Contribution margin Fixed expenses: Direct labor S 367,500 Fixed manufacturing overhead 389,550 Fixed selling and administrative expense 66,000 S 1,475,500 635,600 839,900 823,050 16,850 Net operating income S Req 1A Reg 1B Req 24 Reg 2B Req 3A Req 3B Req 4A Req 4B Reconcile the difference between the super-variable costing and variable costing net operating incomes. Super-variable costing net operating income (loss) 16,850 Add: Direct labor cost deferred in inventory under variable costing 27,000 Variable costing net operating income (Loss) 43,850 Reg 1A Reg 1B Reg 2A Reg 2B Reg 3 Reg 3B Reg 4 Reg 4B Reconcile the difference between the super-variable costing and absorption costing net operating incomes. Super-variable costing net operating income (loss) Absorption costing net operating income (loss) $