Please answer correct with good presentation using commas and dollar sign in each figure

D Heat Inc. has prepared the following absorption costing income statement. Units $ per unit Revenue 210,000 42 $8,820,000 Beginning inventory 16,000 30 480,000 Variable manufacturing costs 214,000 23 4,922,000 Fixed manufacturing costs 214,000 7 1,498,000 Goods available for sale 230,000 6,900,000 Less ending inventory (20,000) 30 (600,000) Production-volume variance (78,000) Cost of goods sold 210,000 6,222,000 Gross margin 2,598,000 Variable marketing costs 210,000 2.1 441,000 Fixed SG&A 1,720,000 $437,000 Operating income a. Using the above information, prepare an income statement using variable costing. variable costing and absorption costing in this situation? Provida. Using the above information, prepare an income statement using variable costing. b, Why is the operating income different between variable costing and absorption costing in this situation? Provide a reconciliation. c. What is the breakeven in units under absorption costing