Can anyone provide me the solution along with its workings? Thank you.

The Smartlist Company had the following data for Year 2021 and Year 2022 2021 2022 Actual Production 13,000 10,000 Actual Sales 10,000 11,000 Normal Production in Units 12,000 Budgeted Fixed Production Overheads 96,000 Variable Manufacturing Cost (unit) 39 Variable Selling Overhead (unit) 7 Fixed Administrative Overhead 50,000 Selling Price (unit) 70 On the basis of above information prepare: a. Income Statement under absorption costing method for Year 2022 b. Income Statement under variable costing method for Year 2022 c. Reconciliation Statement for the difference in net operating income