why is this wrong and how do I do the other part?

Sims Company began operations on January 1. Its cost and sales information for this year follow. Direct materials $ 43 per unit Direct labor $ 63 per unit Variable overhead $ 33 per unit Fixed overhead $ T,?36,333 per year Variable selling and administrative expenses $ 11 per unit Fixed selling and administrative expenses $ 4,256,333 per year Units produced 116,333 units Units sold 36,333 units Sales price $ 353 per unit 1. Prepare an income statement for the year using variable costing. 2. Prepare an income statement forthe year using absorption costing. 9 Answer is not complete. Prepare an income statement for the year using variable costing. SIMS COMPANY Income Statement (Variable Costing) $ Sales 28,000,000 Less: Variable expenses Direct materials X 3,200,000 X Direct labor X 4,800,000 X Fixed selling and administrative expenses X 880,000 8,880,000 Contribution margin 12,200,000 X Less: Fixed expenses Direct materials X 7,700,000 Fixed selling and administrative expenses 4,500,000 X 12,200,000 Income $ 4,520,000 XPrepare an income statement for the year using absorption costing. SIMS COMPANY Income Statement (Absorption Costing) 0 $ 0