this is my second time using a post for this question so please help in a simple way. i just need help with "Required 2"

Ida Sidha Karya Company is a family-owned company located on the island of Bali in Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $970 Selected data for the company's operations last year follow e 200 180 20 Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $ $ $ $ 130 300 30 15 $ 63,000 $ 25,000 The absorption costing Income statement prepared by the company's accountant for last year appears below: Sales Cost of goods sold Gross margin Selling and administrative expense Net operating income $ 174,600 139,500 35, 100 27,700 $ 7,400 Required: 1. Under absorption costing, how much fixed manufacturing overhead cost is included in the company's inventory at the end of last year? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare an income statement for last year using variable costing. Ida Sidha Karya Company Variable Costing Income Statement Sales $ 174,600 Variable expenses: Variable cost of goods sold Variable selling and administrative expense $ 139,500 X 27,700 Contribution margin 167,200 7,400 Fixed manufacturing overhead Fixed selling and administrative expense Net operating income 0 7,400