Hi, I need Accounting help please

Variable. Costing Income Statement During the most recent year, Osterman Company had the following data: Units in beginning inventory Units produced 10,000 9,100 Units sold ($47 per unit) Variable costs per unit $9 Direct materials $6 Direct labor $4 Variable overhead Fixed costs: $5 Fixed overhead per unit produced $138,000 Fixed selling and administrative Required: 1. Calculate the cost of goods sold under variable costing 172900