hi can you help me with explanation on this Calculate 2019 net incomeusingabsorption costing. Assume Betty employs a FIFO inventory cost flow assumption.

Betty DeRose, Inc. began its operations on January 1, 2018. Betty produces a single product and reported the following cost information for 2018 and 2019: 2018 2019 Variable costs per unit: Direct materials $15 $19 Direct labor ? $16 Variable overhead $6 $8 Variable selling $3 $7 Fixed costs in total: Fixed overhead ? $207,000 Fixed selling ? $108,000 In 2018, Betty produced 21,000 units and sold 14,000 units. In 2019, Betty produced 23,000 units and sold 27,000 units. The selling price per unit was $70 in both years. Using absorption costing, Betty's 2018 net income was $287,000 and its finished goods inventory at December 31, 2018 totaled $301,000. Using variable costing, Betty's 2018 gross profit was $448,000. Calculate Betty's 2019 net income using absorption costing. Assume Betty employs a FIFO inventory cost flow assumption. Do not use decimals in your answer.