can someone explain to me where all the numbers come from. like in detail please i dont understand it.

2) 20 points Aspen Manufacturing Company sells its products for $33 each. The current production level is 50,000 units, although only 40,000 units are anticipated to be sold. Unit manufacturing costs are: 1.40,00033= 1,320,000 2. 19 40,000 780,000 $6.00 50000 300,000. Direct materials Direct manufacturing labor $9.00 50,000 $4.5050,000 Total fixed manufacturing costs $180,000 Variable manufacturing costs Marketing expenses Required: 450.000+te, 225,000 $3.00 per unit, plus $100,000 per year +50,000 a. Prepare an income statement using absorption costing. b. Prepare an income statement using variable costing. 900000 450000 1351006