Only getting those 2 incorrect. Please just help me with those 2. thanks.

Ida Company produces a handcrafted musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $850. Selected data for the company's operations last year follow: Units in beginning inventory 0 Units produced 250 Units sold 225 Units in ending inventory 25 Variable costs per uniti Direct materials 5 100 Direct labor $ 320 Variable manufacturing overhead $ 40 Variable selling and administrative $ 20 Yixed costs: Fixed manufacturing over hend $ 60,000 Fixed selling and administrative $ 20,000 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 $ 191,250 157,500 33,750 24,500 $ 9,250 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. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare an income statement for last year using variable costing. Ida Company Variable Costing Income Statement Sales Variable expenses Variable cost of goods sold $ 72,000 Variable selling and administrative expense 22,500 $ 191.250