How can i calculate the absorption cost items? Please, show the steps ! thank you

Champion Motors assembles and sells motor vehicles and uses standard costing. Actual data relating to Agri and May 2017 are as follows: (Click the icon to view the data) The selling price per vehicle is $22.000. The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 500 units. There are no price, efficiency, or spending variances. Any production volume variance is written off to cost of goods sold in the month in which it occurs Read the reguirements 525.000 Requirement 1. Prepare Apri and May 2017 income statements for Champion Motors under (a) variable costing and (b) absorption costing. (a) Prepare April and May 2017 income statements for Chargion Motors under variable costing. Complete the top half of the income statement for each month first, then complete the bottom portion (Complete all answer boxes. Enter a "0" for any zero balance accounts. April 2017 May 2017 Revenues S 10.350.000 S 10.235.000 Variable cost of goods sold: Beginning inventory S 0 S 5.250 0 4.462 500 Variable manufacturing costs Cost of goods available for sale 5,250,000 4,987.500 Deduct ending inventory (525.000) (315,000 Variable cost of goods sold 4.725.000 4,672 500 Variable operating costs 900.000 890,000 Contribution margin 4.725 000 4,672.500 Fixed manufacturing costs 2.400.000 2.400.000 Fixed operating costs 550.000 550.000 Operating income S 1.775.000 S 1.722.500 (D) Prepare April and May 2017 income statements for Champion Motors under absorption costing. Complete the top half of the income statement for each month first, then complete the bottom portion (Enter a "o for any zero balance accounts. Label any variances as favorable (F) or unfavorable (U). If an account does not have a variance, do not select a label.) April 2017 May 2017 Revenues S 10,350.000 S 10.235.000 Data Table Cost of goods sald Beginning inventory S 0 573000 Variable manufacturing costs 5.250.000 4.462.500 April May Nlocated fixed manufacturing costs 2.400.000 2400000 Unit data Cost of goods available for sale 7.850.000 8882500 Beginning inventory 0 50 Deduct ending inventory (765,000) 169411.78 Production 500 425 Adjustment for production volume variante 787837 Sales 450 445 Cast of goods sold 6.885.000 Variable costs Gross margin 3,465.000 Manufacturing cost per unit produced S 10.500 5 10,500 Operating (marketing) cast per un sold 2.000 2.000 Fixed costs : Manufacturing costs $ 2,400,000 S 2,400,000 Operating (marketing costs 550,000 550.000