Can someone help me?

\begin{tabular}{|c|l|r|l|l|} \hline 1 & & & \\ \hline 2 & Sims Company began operations on January 1. Its cost and sales information for this year follow. \\ \cline { 2 - 4 } & (Click on the 1) Variable Costing and 2) Absorption Costing Tabs below.) \\ \hline 3 & & & \\ \hline 4 & Direct materials & $82 & per unit \\ \hline 5 & Direct labor & $107 & per unit \\ \hline 6 & Variable overhead & $43 & per unit \\ \hline 7 & Fixed overhead & $4,500,000 & per year \\ \hline 8 & Variable selling and administrative expenses & $77 & per unit \\ \hline 9 & Fixed selling and administrative expenses & $1,674,000 & per year \\ \hline 10 & Units produced & 60,000 & units \\ \hline 11 & Units sold & 54,000 & units \\ \hline 12 & Sales price & $510 & per unit \\ \hline 13 & & & \\ \hline 14 & Required: & & \\ \hline 15 & 1. Prepare an income statement for the year using variable costing. \\ \hline 16 & 2. Prepare an income statement for the year using absorption costing. \\ \hline 17 & & & \\ \hline 18 & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F \\ \hline \multicolumn{7}{|l|}{1} \\ \hline 2 & Required: & & & & & \\ \hline 3 & \multicolumn{3}{|c|}{ 1. Prepare an income statement for the year using variable costing. } & & & \\ \hline 4 & & & & & & \\ \hline 5 & \multirow{2}{*}{\multicolumn{3}{|c|}{SIMSCOMPANYIncomeStatement(VariableCosting)}} & & & \\ \hline 6 & & & & & & \\ \hline 7 & \multirow{2}{*}{SalesLess:Variableexpenses} & \multicolumn{2}{|c|}{$27,540,000} & & & \\ \hline 8 & & \multirow[b]{2}{*}{r} & & & & \\ \hline 9 & Variable cost of goods sold & & \multirow[b]{2}{*}{r} & & & \\ \hline 10 & Variable selling and administrative expenses & \multirow{2}{*}{\multicolumn{2}{|c|}{27,540,000}} & & & \\ \hline \multirow{2}{*}{11} & Contribution margin & & & & & \\ \hline & Less: Fixed expenses & & & & & \\ \hline 13 & Fixed overhead & 4,500,000 & & & & \\ \hline 14 & Fixed selling and administrative expenses & 1,674,000 & 6,174,000 & & & \\ \hline 15 & Income (loss) & & $21,366,000 & & & \\ \hline \multirow{2}{*}{16} & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} BCD 2. Prepare an income statement for the year using absorption costing. SIMS COMPANY Income Statement (Absorption Costing)