Abdol Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price $86

Units in beginning inventory 0

Units produced 6,600

Units sold 6,500

units ending inventory 100

Variable cost per unit:

Direct Materials $22

Direct Labor $ 12

Variable manufacturing overhead $4

Variable selling and administration $6

Fixed Cost:

Fixed Manufacturing overhead $231000

Fixed selling and administration $32,500

1. What is the net operating income for the month under variable costing?

I have 231,000/6600=35

DM+DL+VMO+35

22+12+4+35=73

I do not know where to go after this??

1. What is the net operating income for the month under absorption costing?