Actual excel file please

During ABC Company's first two years of operations, the company reported net operating income as follows (absorption costing basis): Year 1 Year ? Sales (at P50 per unit) P1.000,000 P1.500,000 Less Cost of goods sold: Beginning inventory 170,000 Add cost of goods manufactured (at P34 per unit) 850,000 850,000 Goods available for sale 830.000 1 020,000 Less ending inventory (at P34 per unit) 170,000 Cost of goods sold 690,000 1,020,000 Gross margin 320 000 490,000 Less selling and administrative expenses* 310,000 340,000 Net operating income P140.000 *P3 per unit variable; P250,000 fixed each year. The company's P34 unit product cost is computed as follows; Direct materials PB Direct labor 10 Variable manufacturing overhead Fixed manufacturing overhead (P350,000/25,000 umits) 14 Unit product cost PA4 Production and cost data for the two years are given below: Year 1 Year 2 Units produced 25,000 25,000 Units sold 20,000 30,000 Required: Prepare an income statement for each year in the contribution format using variable costing b. Reconcile the absorption coating and variable costing net operating income figures for each year