Variable Costing Vs$.$ Absorbing Costing Income Statement

$1)$ Prepare two income statements for $2023,$ one under variable costing and the other under absorption costing $($calculate operating profits$).2)$ Consider re$-$calculating the absorption costing profit statement, while after the accounting period $2023$ it is possible to make a correction for over$/$underapplied overhead. $3)$ Explain the key ideas behind your calculations $($variable costing and absorption costing$).$