Find the manufacturing overhead cost and variable manufacturing overhead cost? Please explain calculations cant get the answer correct for some reason.

Adams Manufacturing pays its production managers a bonus based on the company's profitability. During the two most recent year the company maintained the same cost structure to manufacture its products. Unit Produced Units sold 4,000 6.000 4.000 4,000 yan Production and sales Year 2 Year 3 Cost Data Direct materials Direct labor Manufacturing overhead-variable Manufacturing overhead-fixed Variable selling and administrative expenses Fixed selling and administrative expenses $ 14.40 per unit $ 23.30 per unit $ 11.60 per unit $96,600 $ 7.10 per unit mold $51,000 (Assume that selling and administrative expenses are associated with goods sold.) Adams sells its products for $109.80 per unit. Required a. Prepare income statements based on absorption costing for Year 2 and Year 3. b. Since Adams sold the same number of units in Year 2 and Year 3, why did net income increase in Year 3? d. Determine the costs of ending inventory for Year 3. e. Prepare income statements based on variable costing for Year 2 and Year 3. Reg A Year 2 Reg A Year 3 ReqB Reg D Req E Year 2 Req e Year 3 Prepare income statements based on absorption costing for Year 3. (Do not round Intermediate calculations.) ADAMS MANUFACTURING Absorption Costing Income Statement For the Year Ended Dec. 31, Year 3 Revenues $ 439 200 Cost of Goods Sold: Direct materials $ 57,600 Direct labor 93,200 Manufacturing overhead 143,000 293.800 Gross margin 145,400 79.400 Selling and administrative expenses Net income $ 66,000