How do I find the variable COGS (Cost of goods sold) based on this data if I am trying to create an income statement using variable costing? I have also included a screenshot of what I have completed on the Variable Costing income statement so far. If you could show your calculation, that'd be great! Thanks!

The Dorset Corporation produces and sells a single product. The following data refer to the year just completed: 0 29,500 20,400 469 $ Beginning inventory Units produced Units sold Selling price per unit Selling and administrative expenses: Variable per unit Fixed per year Manufacturing costs: Direct materials cost per unit Direct labor cost per unit Variable manufacturing overhead cost per unit Fixed manufacturing overhead per year $ 19 $346,800 $ 203 $ 50 $ 30 $ 442,500 Assume that direct labor is a variable cost. Required: a. Compute the unit product cost under both the absorption costing and variable costing approaches. b. Prepare an income statement for the year using absorption costing. c. Prepare an income statement for the year using variable costing. d. Reconcile the absorption costing and variable costing net operating income figures in (b) and (c) above. Complete this question by entering your answers in the tabs below. Required A Required B Required C Required D Prepare an income statement for the year using variable costing. Variable Costing Income Statement Sales $ 9,567,600 Variable expenses: Variable selling and administrative expenses Variable cost of goods sold $ 387,600 387,600 9,180,000 Fixed expenses: Fixed manufacturing overhead Fixed selling and administrative expenses 442,500 346,800 789,300 8,390,700 Net operating income