can't get an answer for 3B. If I do expense all of the variable sell and adm then it's answer B. But it doesn't make sense. Please clarify

What is the unit product cost under absorption costing and variable costing respectively? A. $15.20 and $13.70 B. $16.10 and $13.50 C. $14.65 and $15.00 D. $15.80 and $14.65 E. None of the above 3. The following pertains to a manufacturing company that produces a single product for its first year of operations: DM $214,00 Abs: 214 + 68 +174+86-762.000 DL $188,00 762.000 x 1500-95.250 10,000 VMO $174,00 FMO $186,00 Var 214+ 188 +174= 576.000 72.000 Variable S&A Fix S&A Production Unit Sales Price $19,000 $65,000 12,000 10,500 $82 Sales 3A. What is the total cost assigned to the finished goods inventory at year end under absorption and variable costing respectively? A. $72,000 and $95,250 B. $95,250 and $72.000 Abs. 861.ooo C. $39,000 and 63,000 D. $63,000 and 39,000 COGS 666750 E. None of the above GM 215.300 194.250 SGA &4 ceo 65.000 16625 NI 129.300 3B. What is the net operating income at year end under absorption and variable costing respectively? A. $23,250 and $0 B. $110,250 and 87,000 Sales 861.000 C. $90,000 and $66,750 VC COMADLAVNOH) 504.000 D. $111,000 and $134,250 E. None of the above SGA Var. 16.625 CM Fixed MOH 186.000 Fixed SGA 65.000 AIT RA