Chapter 6 question 4I'm confused by this?

Sub Check my work 4 Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. Sales price per unit 310 per unit Units produced this year 110,000 units Part 2 of 2 Units sold this year 113, 500 units Units in beginning-year inventory 3, 500 units Beginning inventory costs Variable (3,500 units x $130) $ 455,000 Fixed (3,500 units x $80) 280,000 oints Total $ 735,000 Manufacturing costs this year Direct materials 44 per unit eBook Direct labor 68 per unit Overhead costs this year Hint Variable overhead $3,400,000 Fixed overhead $7, 600, 000 Print Selling and administrative costs this year Variable $1, 350, 000 Fixed 4, 200, 000 2. Prepare the current-year income statement for the company using absorption costing. Mc Graw of 17 Hill