please explain each step calculation

Ida Sidha Karya Company is a family-owned company located in the village of Glanyar on the island of Bali in Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold to a Canadian importer for $950. Selected data for the company's operations last year follow @ 270 235 35 units in beginning Inventory Units produced Units sold Units In ending Inventory Variable costs per unit: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative 5 110 330 30 20 $ $ $81,000 522,000 An absorption costing income statement prepared by the company's accountant appears below: Sales Cost of goods sold $223,250 180,950 Gross margin Selling and administrative expense 42.300 26,700 Required: Determine how much of the ending inventory consists of fixed manufacturing overhead cost deferred in inventory to the next period Total foxed manufacturing overhead in ending Inventory 2. Prepare an income statement for the year using variable costing IDA SIDHA KARYA COMPANY Variable Costing Income Statement Sales Variable expenses 0 Fixed expenses