help pls!!

Sarah is in her first year of work at an accounting services firm after earning her degree. She has become very comfortable preparing financial statements for many different companies that use standard costing within their absorption costing systems. However, one client now needs not only its usual absorption costing income statements but also financial statements for the same period preserted under variable costing. Sarah gathers the following information, noting there are no price or efficiency variances in either year. If there is a fixed-MOH volume variance, company policy is to write it off directly to COGS. Prepare income statements for both years under the client's original absorption costing method