Please help with this problem

Dowell Company produces a single product. Its income statement under absorption costing for its first two years of operation follow PROBLEM SET A Problem 19-1A Variable costing income statement and conversion to absorption costing income (two consecutive years) P2 P4 2012 2013 Cost of goods sold ($31 per unit) Gross margin Selling and administrative expenses .620,000 1240.000 600,000 340,000 10,000 260,000 300,000 ..290,000 Additional Information a. Sales and production data for these first two years follow 2012 2013