$9-35$ COMPARISON OF VARIABLE COSTING AND ABSORPTION COSTING. Gammaro Company uses standard costing. Tim Sweeney, the new president of Gammaro Company, is presented with the following data for $2021$:

$\backslash$table$[[,\sqrt[\phantom{2}]{2},$B$,$C$],[1,$Gammaro Company$],[2,$Income Statements for the Year Ended December $31,2021],[3,,$Variable,Absorption$],[4,,$Costing,Costing$],[5,$Revenues,$$9,350,000,$$$9,350,000$

REQUIRED

$1.$ At what percentage of denominator level was the plant operating in $2021.$

$2.$ How much fixed manufacturing overhead was included in $2020$ and $2021$ ending inventory under absorption costing.

$3.$ Reconcile and explain difference in $2021$ operating incomes under variable and absorption costing. HINT difference is $$215000$

$4$ Tim sweeney is concerned he notes that despite an increase in sales over $2020$ and $2021$ operating income has actually declined under absorption costing. Explain how this happened.

PLEASE ALL PARTS CORRECTLY and in well format