Could someone explain to me why I got these answers wrong? Thanks

Whispering Winds Company produces plastic that is used for injectionmoulding applications such as gears for small motors. In 2022, the rst year ofoperations, Whispering Winds Company produced 4,700 tonnes of plastic and sold 3,000 tonnes. In 2023, the production and sales results were exactly reversed. In each year, the selling price per tonne was $2,100; variable manufacturing costs were 14% of the sales price for the units produced; variable selling expenses were 11% of the selling price of the units sold; xed manufacturing costs were $3,334,000; and xed administrative expenses were $606,300. (a) Your answer is partially correct. Prepare comparative income statements for each year using variable costing. {Use the format from Illustration 3.5.} WHISPERING WINDS COMPANY Income StatementVariable Costing For the Years Ended December 31 V Number of units manufactured 4,700 3,000 Number of units sold 3,000 4,700 Sales v 35 6,300,000 $ 9,070,000 Less V Variable costs Inventory, beginning 0 499,800 HI Add Costs of goods manufactured 1,318,800 882,000 Cost of goods available for sale 1,381,800 1,381,000 Less v Inventory, ending (499,800) i 0 Variable cost of goods sold 882,000 1 1,318,800 Variable selling and administrative costs 693,000 1,085,700 Total variable costs 1,575,000 i 2,467,500 Contribution margin 4,725,000 7,402,500 Less Fixed costs 3,990,300 3,990,300 HI Net income $ 734,700 $ 3,412,200