Absorption Costing should have an NOI less than that of Variable Costing. What am I doing wrong?

Step 1 Production Information 2017 Units produced 2995 Spartan Furniture: New From Old, Inc. Absorption Costing Income Statement for the year ended December 31, 2017 Spartan Furniture: New From Old, Inc. Variable Costing Income Statement for the year ended December 31, 2017 Per Unit Per Unit Total Sales Less: Cost of goods sold 5,000.00 $ Sales Less: Variable Cost of Goods Sold 14,975, 5,000.00 $ 14,975,000 Direct materials Direct labor Manufacturing overhead Total cost of goods sold 4,902,833 356,548 5,003,115 10,262,495 4,712,50!5 Direct materials Direct labor Variable overhead 1,637.01 119.05 613.79 2,369.85 4,902,833 356,548 1,838,315 7,097,6995 1,637.01 119.05 1,489.02 3,245.08 1,402.53 Total variable cost of goods sold Gross margin expenses: Variable selling expense 250.02 748,803 7,846,498 7,128,502 Less: Operating expenses 2,619.87 S 642.66 258.70 562.25 S 2,159,335 869,220 1,683,950 Selling expense Total variable expenses Administrative expense Net operating income Contribution margin Less: Fixed costs Fixed manufacturing overhead Fixed selling Fixed administrative Total fixed costs 3,164,800 1,410,532 869,220 552 1,683,950 Net operating income