Help me to finish my income statment and my reconciliation cost, net operating cost should be equal to $270,018

The reconciliation that explains the difference in the absorption and variable costing net operating incomes will be explained in a six-step process as follows:

The first step is to note from the Production Budget that the number of units in finished goods inventory at the end of the year (1,950 units) is greater than the number of units in finished goods inventory at the beginning of the year (1,500 units). The growth in finished goods inventory of 450 units enables us to ignore any fixed manufacturing overhead included in beginning inventory under absorption costing. We can ignore it because the company uses a LIFO inventory flow assumption. The fixed manufacturing overhead in beginning inventory does not flow through to absorption cost of goods sold in 2017.

The second step is to calculate the fixed portion of the predetermined overhead rate as follows:

Total budgeted fixed manufacturing overhead (a) ........	$600,000
Total budgeted direct labor-hours (b)........................	22,363
Fixed portion of the predetermined overhead rate (rounded) (a) (b)........................	$26.83	per DLH

The third step is to calculate the amount by which the number of units produced during the year exceeds the number of units sold:

Total units produced (see production budget) .........	89,450
Total units sold (see production budget)..........	89,000
Units produced in excess of unit sales.........................	450

The fourth step is to calculate the amount of fixed manufacturing overhead that will be attached to each unit produced during 2017:

Fixed portion of the predetermined overhead rate (rounded) (a)...........................................................	$26.83	per DLH
Budgeted direct labor-hours per unit (b)......................	0.25	DLH
Budgeted fixed manufacturing overhead per unit (a) (b)...........................................................................	$6.7075	per unit

The fifth step is to calculate the amount of fixed manufacturing overhead that will be attached to the 450 units that are produced during the year and retained in ending finished goods inventory as of December 31, 2017:

Units produced and unsold (a) .................................	450
Budgeted fixed manufacturing overhead per unit (b)......................	$6.7075
Budgeted fixed manufacturing overhead deferred in ending inventory (rounded) (a) (b)..................................	$3,018

The sixth step is to reconcile the variable and absorption costing net operating incomes as follows:

Variable costing net operating income.............	$267,000
Add fixed manufacturing overhead cost deferred in inventory under absorption costing........	3,018
Absorption costing net operating income..........	$270,018

I did many times, I don't understand where are my mistakes (the excel sheet is my work so with possible mistakes )

12000 37000 15000 25000 89000 S32 Fixed Total Cost 2017 Fixed MOH Selling and Admin Expenses Fixed Total cost 2848000 (12000+37000-15000+25000)*32 150,000*4 (25,000+64000+12000+8000+8000)*4 600000 468000 1068000 1335000 Variable costing Income statment Sales revenu Variables Expenses Direct Material Direct Labour Variables OVH Selling and Admin OVH Contribution Margin 934500 400500 66750 111250 1335000 Total Variables Cost / per U Direct material Direct Labor Variables OVH Variables Selling and Admin OVH Total variables Cost per Unit 3*3.5 18.+0.25 3*0.25 10.5 4.5 0.75 1.25 1.25 17 Fixed Expenses Fixed Manufacturing OVH Fixed Selling And Admin Expenses Net OP Income 600000 -> 468000 267000 32 Contribution margin per unit Selling Price Variables Cost Contribution margin per unit (reconciliation) 17 15 (15*89000=) 1335000[f19] Break Even Point Fixed Cost Contribution Margin/U BE Unit Sales BE Unit Sales Selling Price BE in Dollar Income Statment Sales Revenue COGS Gross Margin Variables Selling and Admin OVH Fixed Selling and Admin OVH NET OP Income 1,068,000 15 71200 71200 32 2278400 12,000+37,000+15,000+25,000 Margin of Safety Current Sales Break Event Unit Sales Margin of Safety per Unit Margin of Safety Per Dollar 89000 71200 17800 17,800*32 569600 Reconciliation Cost Total budgeted fixed MOH Total budgeted DL-hours Fixed portion predetermined OVH rate Total units produced Total units sold Units produced in excess of unit sales Fixed portion predetermined OVH rate Budgeted direct labor-hours per unit Budgeted fixed MOVH per unit Units produced and unsold Budgeted fixed MOVH per unit Budgeted fixed MOVH deferred in ending lv Variable costing net operating income fixed MOVH cost deferred in inventory Absorption costing net operating income 15*89000 Operating Leverage Contribution Margin Fixed Cost Net Operating Income Contribution Margin Net Operating Income Operating Leverage 1335000 1068000 267000 1335000 267000 5 (under absorption costing) 0 12000 37000 15000 25000 89000 S32 Fixed Total Cost 2017 Fixed MOH Selling and Admin Expenses Fixed Total cost 2848000 (12000+37000-15000+25000)*32 150,000*4 (25,000+64000+12000+8000+8000)*4 600000 468000 1068000 1335000 Variable costing Income statment Sales revenu Variables Expenses Direct Material Direct Labour Variables OVH Selling and Admin OVH Contribution Margin 934500 400500 66750 111250 1335000 Total Variables Cost / per U Direct material Direct Labor Variables OVH Variables Selling and Admin OVH Total variables Cost per Unit 3*3.5 18.+0.25 3*0.25 10.5 4.5 0.75 1.25 1.25 17 Fixed Expenses Fixed Manufacturing OVH Fixed Selling And Admin Expenses Net OP Income 600000 -> 468000 267000 32 Contribution margin per unit Selling Price Variables Cost Contribution margin per unit (reconciliation) 17 15 (15*89000=) 1335000[f19] Break Even Point Fixed Cost Contribution Margin/U BE Unit Sales BE Unit Sales Selling Price BE in Dollar Income Statment Sales Revenue COGS Gross Margin Variables Selling and Admin OVH Fixed Selling and Admin OVH NET OP Income 1,068,000 15 71200 71200 32 2278400 12,000+37,000+15,000+25,000 Margin of Safety Current Sales Break Event Unit Sales Margin of Safety per Unit Margin of Safety Per Dollar 89000 71200 17800 17,800*32 569600 Reconciliation Cost Total budgeted fixed MOH Total budgeted DL-hours Fixed portion predetermined OVH rate Total units produced Total units sold Units produced in excess of unit sales Fixed portion predetermined OVH rate Budgeted direct labor-hours per unit Budgeted fixed MOVH per unit Units produced and unsold Budgeted fixed MOVH per unit Budgeted fixed MOVH deferred in ending lv Variable costing net operating income fixed MOVH cost deferred in inventory Absorption costing net operating income 15*89000 Operating Leverage Contribution Margin Fixed Cost Net Operating Income Contribution Margin Net Operating Income Operating Leverage 1335000 1068000 267000 1335000 267000 5 (under absorption costing) 0