Some help would be much appreciated! thanks!

Variable and Absorption Costing-Service Company Rocky's Automotive specializes in performing automobile safety checks. After the company's first year of operations, its accountant prepared the following summarized data report for the safety checks for 2016 $1,400,000 Sales (7,000 safety checks) Production costs (7,010 safety checks) Direct labor Shop overhead 981,400 Variable 224,320 Fixed 140,200 Operating expenses Variable 42,060 Fixed 32,000