How would I find the variable costing income statement? And determine what is on the left side (I'm not sure I have it right)

Dilithium Batteries is a division of Enterprise Corporation. The division manufactures and sells a long-life battery used in a wide variety of applications. During the coming year, it expects to sell 60,000 units for $32 per unit. Nyota Uthura is the division manager. She is considering producing either 60,000 or 90,000 units during the period. Other information is presented in the schedule. Division Information for 2020 Beginning inventory 0 Expected sales in units 60,000 Selling price per unit $32 Variable manufacturing costs per unit $14 Fixed manufacturing overhead costs (total) $540,000 Fixed manufacturing overhead costs per unit: Based on 60,000 units $9 per unit ($540,000 + 60,000) Based on 90,000 units $6 per unit ($540,000 + 90,000) Manufacturing cost per unit: Based on 60,000 units $23 per unit ($14 variable + $9 xed) Based on 90,000 units $20 per unit ($14 variable + $6 xed) Variable selling and administrative expenses $3 Fixed selling and administrative expenses (total) $50,000 Prepare an absorption costing income statement, with one column showing the results if 60,000 units are produced and one column showing the results if 90,000 units are produced. DILITHIUM BATTERIES DIVISION Income Statement For the Year Ended December 31, 2020 Absorption Costing 60,000 90,000 Produced Produced Sales to 1920000 $ 1920000 Cost of Goods Sold 1380000 1200000 i Gross Profit 540000 720000 Variable Selling and Administrative Expenses 180000 i 180000 i Fixed Selling and Administrative Expenses 50000 i 50000 i Net Income/(Loss) 310000 490000Prepare a variable costing income statement, with one column showing the results if 60,000 units are produced and one column showing the results if 90,000 units are produced. DILITHIUM BATTERIES DIVISION Income Statement Variable Costing 60,000 90,000 Produced Produced Sales $ Cost of Goods Sold Inventory, December 31 Costs of Goods Available for Sale Inventory, January 1 Gross Profit Net Income/(Loss) $ $