Use photo below to answer question

Problem 622 Variable Costing Income Statements; Income Reconciliation [LO6-1, LO6-2, Lo6-3) Denton Company manufactures and sells a single product. Cost data for the product are given: Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Total variable cost per unit 19 Fixed costs per month: Fixed manufacturing overhead Fixed selling and administrative Total fixed cost per month 162,000 172,000 $ 334,000 The product sells for $53 per unit. Production and sales data for July and August, the first two months of operations, follow: Units Uni July August 27,000 Sold 23,000 31,000 27,000 The company's Accounting Department has prepared the following absorption costing income statements for July and August July Augus Sales Cost of goods sold Gross margin Selling and administrative expenses Net operating income $1,219,000 1,643,000 552,000744,000 667,000 195,000 $ 472,000696,000 899,000 203,000 Required