Please show work, need help with part A Year 2 and 3. The answers filled so far seem to be right. I am not sure what else goes in the blank spaces on the left and how to calculate part A and B.

Stuart Manufacturing pays its production managers a bonus based on the company's profitability. During the two most recent years. the company maintained the same cost structure to manufacture its products. Units Produced Units Sold 4,000 6, de 4,898 Year Production and Sales Year 2 Year 3 Cost Data Direct materials Direct labor Manufacturing overhead-variable Manufacturing overhead-fixed Variable selling and administrative expenses Fixed selling and administrative expenses $ 13.88 per unit $ 23.2e per unit $18.99 per unit $98,400 $ 8.38 per unit sold $56,000 (Assume that selling and administrative expenses are associated with goods sold.) Stuart sells its products for $108.20 per unit. Required a. Prepare income statements based on absorption costing for Year 2 and Year 3. b. Since Stuart sold the same number of units in Year 2 and Year 3, why did net income increase in Year 3? d. Determine the costs of ending inventory for Year 3. e. Prepare income statements based on variable costing for Year 2 and Year 3. Complete this question by entering your answers in the tabs below. Reg A Year 2 Reg A Year 3 Reg 8 Reg D Reg E Year 2 Reg E Year 3 Prepare income statements based on absorption costing for Year 2. (Do not round intermediate calculations.) STUART MANUFACTURING Absorption Costing Income Statement For the Year Ended Dec. 31. Year 2 Revenues S 432.800 Cost of Goods Sold: Direct labor $ (92.800) Direct materials (55,200) Manufacturing overhead (148,000) 284.800 Gross margin Selling and administrative expenses Net income $ 284,800