please solve all the three points

Prince Rupert fish company buys and sells fishes. The following is the report for Prince Rupert fish company. Diseased fish must be thrown away before it is sold June July Beginning inventory 0 2,200 Fishes caught 5000 3000 Diseased fishes 1200 700 Sold 1600 3,900 Variable cost Processing cost per fish 6 6.5 Marketing cost per fish 2 1.9 Fixed Costs Administrative cost 20,000 16,000 i. The selling price per fish is $ 35. Prepare the followings. Statement of comprehensive income for June and July under variable costing and absorption costing Show the reconciliation between variable costing and absorption costing ili Why is there a difference in the cost between the variable costing and absorption costing