help all pls

Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2017, the company incurred the following costs. Siren Company sells the fishing lures for $25.25. During 2017 , the company sold 82,000 lures and produced 97,000 lures. SIREN COMPANY Income Statement For the Year Ended December 31, 2017 Variable Costing Sales Variable Cost of Goods Sold $1336680 311,260 Contribution Margin \begin{tabular}{r|} \hline 1,647,940 \\ \hline \\ \hline 346,810 \\ \hline \end{tabular} Fixed Manufacturing Overhead 222,640 Fixed Selling and Administrative Expenses \begin{tabular}{|l|l|} \hline 212201 & i \\ \hline \end{tabular} Net Income/(Loss) \begin{tabular}{r|r|} \hline 434,841 \\ $88,081 \\ \hline \end{tabular} SIREN COMPANY Income Statement For the Year Ended December 31, 2017 Absorption Costing Sales Cost of Goods Sold Gross Profit Variable Selling and Administrative Expenses of $311,260 Fixed Selling and Administrative Expenses \begin{tabular}{|l|l|} \hline 212201 & i \\ \hline \end{tabular} Net Income/(Loss)