Could someone help me with the last part of the question? Thanks

Reconcile the differences in the income from operations each year under the two costing approaches. Reconciliation, 2022 Variable-costing net income $ Fixed MOH deferred in ending inventory Absorption-costing net income $ Reconciliation, 2023 Variable-costing net income $ Fixed MOH released from beginning inventory Absorption-costing net incomePrepare comparative income statements for each year using absorption costing. (Use the format from Illustration 8.4.) WHISPERING WINDSCOMPANY Income StatementAbsorption Costing For the Years Ended December 31 V Number of units produced 4,?00 3,000 Numberof units sold 4,700 Sales v 5 $ 9,3?0,000 Less V 2 Cost of goods sold VI Inventory, beginning V l 0 | 1,723,800 a Add V 2 Costs of goods manufactured V 4,765,800 I 4,266,000 Cost of goods available for sale V 4,765,800 a 5,989,800 I Less V : Inventory, ending VI 1,723,800 a 0 Cost of goods sold V 3,042,000 I 5,989,800 I I Gross margin V 3,880,201) Less Vl : l Selling and administrative costs VI 1,299,300 a 1,692,000 II I Net income v 5 $ 2,133,200 WHISPERING WINDS COMPANY Income Statement-Variable Costing For the Years Ended December 31 2022 2023 Number of units manufactured 4,700 3,000 Number of units sold 3,000 4,700 Sales 6,300,000 9,870,000 Less Variable costs Inventory, beginning 0 499,800 Add Costs of goods manufactured 1,381,800 882,000 Cost of goods available for sale 1,381,800 1,381,800 Less Inventory, ending (499,800) i Variable cost of goods sold 882,000 1,381,800 Variable selling and administrative costs 693,000 1,085,700 Total variable costs 1,575,000 2,467,500 Contribution margin 4,725,000 7,402,500 Less Fixed costs 3,990,300 i 3,990,300 i Net income $ 734,700 3,412,200Whispering Winds Company produces plastic that is used for injection-moulding applications such as gears for small motors. In 2022, the first year of operations, 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; fixed manufacturing costs were $3,384,000; and fixed administrative expenses were $606,300