help pls

The accounting team at Novak is considering its options for reporting performance at the end of this year. Novak specializes in mylar balloons, which it sells for $0.77 each. Novak has used only absorption costing within its standard costing system, but management team members feel uneasy about Novak's most recent year's modest income (despite higher-volume sales than the previous year). They wonder if there is a different way to put the financial statements together that would providea more consistent-and perhaps conservative-presentation of performance. Some people on the accounting team have experience with variable costing, so they suggest putting together a side-by-side comparison of both costing systems for the past two years in order to compare the results. Following are the budgeted costs and budgeted production that were in place for both years, along with actual volume information for each year. There were no price or efficiency variances for cither year, Company policy is to write olf any foxed-MOH volume variance directly to cQGS in the year incurred. Report the unit cost that would be capitalized as inventory under absorption costing. Show the FG Inventory section of the balance sheet at the end of each year. (Round inventory cost per unit to 2 decimal places, eg. 15.25.)