could you help show the difference between these two methods

Straight Lines Pen \& Ink Contribution Margin \& Cost-Profit Volume Analysis Straight Lines Pen \& Ink Company produces ink pens. The pens only come in one style and one color -- Black Tubular pens. The company produces 400,000 pens a month, but the relevant range for producing the product is 300,000 to 500,000 . The company's pens are sold for $0.75 a piece to local retailers. Immediately below is a summary of the costs of producing the pens. 1. Create a monthly income statement using an absorption costing approach. (400,000 pens produced and sold) 2. Create a monthly income statement using a contribution margin (variable costing) approach. (400,000 pens produced and sold) 3. How much does it cost the company to produce black pens (in total and per pen) using absorption costing and variable costing? - Use your income statement from above