Not sure what Im doing wrong in requirement 3?

Exercise 6.9 Varlable and Absorption Costing Unit Product Costs and Income Statements [LO6-1, LO6-2, LO6-3 Walsh Company manufactures and sells one product The following Information pertains to each of the company's first two years of operations: lanufacturing Direct materials 29 1? Direct labor Variabie seliing and adninisEPaELVS ,?ned nanufacturing ov.rh.ad Pned eosts per year $320.00ee During its first year of operations, Walsh produced 50.000 units and sold 40.000 units produced 40,000 units and sold 50.000 units. The selling price of the company's product is $54 per unit. Its second year of operations, it Required: 1. Assume the company uses varlable costing a. Compute the unit product cost for Yoar 1 and Year 2 b. Prepare an Income statement for Year 1 and Year 2 2 Assume the company uses absorption costing a. Compute the unit product cost for Year 1 and Year 2 b. Prepare an Income statement for Year 1 and Year 2 3. Reconcile the difference between vartable costing and absorption costing net operating income in Year 1