General when the question has fewer numbers, I found easier to answer, but when different numbers from different departments are put on the question, it confuses me a lot, My question below is asking me to do variable cost, could you kindly explain in details when answering. Thanks you

The Daniels Tool & Die Corporation has been in existence for a little over three years. The company's sales have been increasing each year as it builds a reputation. The company manufactures dies to its customers' specifications and therefore uses a job-order cost system. Factory overhead is applied to the jobs based on direct labour hours?the absorption-costing (full) method. Overapplied or underapplied overhead is treated as an adjustment to Cost of Goods Sold. The company's income statements and other data for the last two years are as follows:

DANIELS TOOL B: DIE CORPORATION 20152010 Comparative Income Statements Sales $333,333 Cost of goods sold Finished goods, January 1 24,?00 Cost of goods manufactured 54?,T00 Total available 53,400 Finished goods, December 31 1?,400 Cost of goods sold before overhead adjustment 555,000 Underapplied factory overhead 35,100 Cost of goods sold 590, 100 IGross prot 248,?00 Selling expenses 31,200 Administrative expenses 59,600 Total operating expenses 150,000 Operating income $91900 $1,315,333 13,433 650,300 Eff-8,100 13,?00 I55 4,400 14,333 (Su-8,400 34?,500 34,333 34,433 133,333 $133,233 Daniels Iool E: Di orporation Inventory Balances Raw material $21,600 $29,000 $10,800 Work in process $40,300 $47,200 $63,800 Direct labour hours (used in WIP) 1,310 1,660 2,400 Finished goods $24,700 $17,400 $13,700 Direct labour hours (used in F6) 1,470 1,090 820 Daniels used the same predetermined overhead rate in applying overhead to its production orders in both 2015 and 2016. The rate was based on the following estimates: Fixed factory overhead $24,540 Variable factory overhead $152,148 Direct labour hours (used in WIP) 24,540 Direct labour costs (used in F6) $147,240