Hello! Regarding the follwing information below, could you please help me make a -reconciliation of the differnce in operating income between absorption and variable costing? Thank you so much

Brookstone produces and sells a single product at $40 per unit. During 2020, the company produced 200,000 units, 160,000 of which were sold during the year. All ending inventory was in finished goods inventory; there was no inventory on hand at the beginning of the year. The following data relate to the company's production process: Direct materials $550,000 Direct labor 400,000 Variable Manufacturing overhead 100,000 Fixed Manufacturing overhead 300,000 Variable marketing and administrative 160,000 Fixed marketing and administrative 110,000 (a) The unit cost of ending inventory on the balance sheet = [ 550000 + 400000 + 100000 + 300000 ]/200000 = $6.75 (b) The unit cost of ending inventory on a variable cost balance sheet. = [550000 + 400000 + 100000 ]/200000 = $5.25 (c) The operating income using absorption costing. Sales [160000*40] 6,400,000 less:COGS [ 6.75*160000] 1,080,000 Gross profit 5,320,000 Less: marketing and administrative expenses [160000+110000] 270,000 Operating income 5,050,000 (d) The operating income using variable costing. Sales [160000*40] 6,400,000 less:COGS [ 5.25*160000] 840,000 less: variable marketing and administrative 160,000 contribution margin 5,400,000 Less: fixed expenses [300000+110000] 410,000 Operating income 4,990,000 (e) The ending inventory using absorption costing = 40000 * 6.75 = 210,000 (f) The ending inventory using variable costing. = 40000 *5.25 = 270,000 Please post rest questions separately, only 4 to 5 sub parts are to be answered as per chegg policy