Please also show me the calculating process of the answer. Thank you!

Variable and Absorption Costing-Service Company Lawn RX, Inc. prepares a variable costing income statement for internal management and an absorption costing income statement for its bank. Lawn RX provides a quarterly lawn care service that is sold for $150. The variable and fixed cost data are as follows: Direct labor Overhead Variable cost per unit Fixed cost Marketing, general and administrative Variable cost (per service contract completed) Administrative expenses (fixed per month) During 2016. 10.000 service contracts were signed and 9,500 service contracts were completed. Lawn RX had no service contracts at the beginning of the year. $100.00 $5.00 $100,000 $42,000