Help with part B, please.

2019 Beginning inventory Production Sales Ending inventory 1.000 40,000 (39.000) 2.000 Year 2020 2,000 38,000 (39.500) 500 2021 500 40,000 (39.500) 1,000 John also gathered the 2019 income statements prepared using absorption costing and variable costing, which follow. $ 5.070.000 Income Statement-Absorption Costing Sales Cost of goods sold Units in beginning inventory Units sold from current year production Total cost of goods sold Gross margin 191.000) (3,458,000) (3.549.000) 1,521,000 (605.000) 916,000 Selling expense Operating Income S S Income Statement-Variable Costing Sales Variable production expenses Variable selling expenses Contribution margin Fixed manufacturing expenses Fixed selling expenses Operating income 5.070.000 (2.067.000) (273,000) 2.730.000 (1.520,000) (332,000) 878,000 $ (a) Your answer is correct Compute the unit product cost for 2019 2020 and 2021 for variable and absorption costing. Assume that variable costs per unit and total fixed costs do not change from one year to the next. (Round answers to 2 decimal places, eg. 15.25.) 2019 2020 2021 $ $ 53 53 $ 53 Unit product cost using variable costing Unit product cost using absorption costing $ 91 $ 93 $ 92 e Textbook and Media Attempts: unlimited (b) - Your answer is partially correct. Prepare variable and absorption costing income statements for 2020 and 2021. Assume that sales price remains constant across all years. (Round answers to 0 decimal places, eg. 5,275.) Income Statement-Absorption Costing 2020 2021 Sales $ Cost of goods sold V Gross margin V Fixed selling costs Variable costs - selling - Operating Income Income Statement-Variable Costing 2020 2021 Sales s Variable costs-selling V Variable costs - production Contribution margin Fixed manufacturing costs V Fixed selling costs V Operating Income V