Can anyone help me with this please? Thanks

On January 1 of the current year, Townsend Co. commenced operations. It operated its plant at 100% of capacity during January. The following data summarized the results for January: Units 50,000 Production Sales ($18 per unit) 42.000 Inventory, January 31 3.0 Manufacturing costs: $575,000 Variable 80,000 Fixed Total Selling and administrative expenses 35,000 Variable Fixed 10,500 Total Hide a. Prepare an income statement using absorption costing. b. Prepare an income statement using variable costing