Please provide the explanation.

Johnson Lug (JL) began making wheelbarrows in early 2018. The company uses standard costing and values their finished goods inventory using FIFO. The results of the company's operations for 2018 are presented below. 2018 2019 Production in units 5.000 4.000 Sales in units 4.000 3.000 Sales price per unit $28 $30 JL has no beginning inventory for 2018. Actual Production Costs: Direct materials $14.00 per unit Direct labour $3.00 per unit Variable overhead $1.00 per unit Fixed overhead $8.000 Actual Selling & Marketing Costs: Variable Marketing 8% of sales Fixed Marketing $4.600 The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 5.000 units. The costs have not changed from year to year. Hint: Type vour answers in the Blank#spaces provided for the questions. NO SPACE OR COMMA should be in your answers. Type $10000 dollars as 10000. Don't put dollar signs. Required: Hint: Type your answers in the Blank spaces provided for the questions. NO SPACE OR COMMA should be in your answers. Type $10000 dollars as 10000. Don't put dollar signs. Required: Blank #1: Determine the 2019 Ending Inventory in Units. Blank #2: Calculate the manufacturing variable cost per unit for 2019. Blank #3: Determine the budgeted FMOH rate for 2019. Blank #4: Calculate absorption manufacturing cost per unit for 2019. Blank #5: Calculate 2019 Revenue. Blank #6: What is 2019 Total variable manufacturing cost? Blank #7: What is 2019 Total variable marketing cost? Blank #8: Determine 2019 Contribution Margin. Blank #9: Determine the 2019 Total Fixed costs. Blank #10: Using Variable costing method, what is 2019 Operation Income