Not sure where I'm going wrong here, need some help troubleshooting

Ida Company produces a handcrafted musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $990. Selected data for the company's operations last year follow: 0 250 230 20 Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $ 145 $ 365 $ 40 $ 25 $ 65,000 $ 29,000 The absorption costing income statement prepared by the company's accountant for last year appears below: Sales Cost of goods sold Gross margin Selling and administrative expense Net operating income $ 227,700 186,300 41,400 34,750 $ 6,650 Required: 1. Under absorption costing, how much fixed manufacturing overhead cost is included in the company's inventory at the end of last year? 2. Prepare an income statement for last year using variable costing. Ida Company Variable Costing Income Statement Sales $ 277,700 Variable expenses: 9,200 X Variable cost of goods sold Variable selling and administrative expense 83,950 5,750 X $ 98,900 178,800 Contribution margin Fixed expenses: Fixed manufacturing overhead Fixed selling and administrative expense 29,000 X 65,000 94,000 84,800 Net operating income $