CAN SOMEONE HELP PLEASE, Cant quite get the charts right

Whitman Company has just completed its first year of operations. The company's absorption costing income statement for the year follows: Whitman Company Income Statement Sales (38,000 units * $44.10 per unit) Cost of goods sold (38,000 units X $24 per unit) Gross margin Selling and administrative expenses Net operating income $1,675,800 912,000 763,800 475,000 $ 288,800 The company's selling and administrative expenses consist of $285,000 per year in fixed expenses and $5 per unit sold in variable expenses. The $24 unit product cost given above is computed as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead ($288,000 + 48,000 units) Absorption costing unit product cost $ 11 3 4 6 $ 24 Required: 1. Redo the company's income statement in the contribution format using variable costing. 2. Reconcile any difference between the net operating income on your variable costing income statement and the net operating income on the absorption costing income statement above. Redo the company's income statement in the contribution format using varia Whitman Company Variable Costing Income Statement Sales $ 1,675,000 Variable expenses: $ 684,000 Variable cost of goods sold Variable selling and administrative 228,000 912,000 Contribution margin 763,000 Fixed expenses: Fixed manufacturing overhead Fixed selling and administrative expense 288,000 285,000 573,000 Net operating income $ 190,000 190,000 Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes Variable costing net operating income $ Add: Fixed manufacturing overhead cost deferred in inventory under absorption costing Absorption costing net operating income 60,000