I am having trouble with Req 3A, 3B and 3C. Please help:

Tami Tyler opened Tami's Creations, Inc., a small manufacturing company, at the beginning of the year. Getting the company through its first quarter of operations placed a considerable strain on Ms. Tyler's personal finances. The following income statement for the first quarter was prepared by a friend who has just completed a course in managerial accounting at State University. $ 1,144,000 Tami's Creations, Inc. Income Statement For the Quarter Ended March 31 Sales (28,600 units) Variable expenses: Variable cost of goods sold $ 423,280 Variable selling and administrative 194,480 Contribution margin Fixed expenses: Fixed manufacturing overhead 252,800 Fixed selling and administrative 285,440 Net operating loss 617,760 526,240 538,240 $ ( 12,000) Ms. Tyler is discouraged over the loss shown for the quarter, particularly because she had planned to use the statement as support for a bank loan. Another friend, a CPA, insists that the company should be using absorption costing rather than variable costing and argues that if absorption costing had been used the company probably would have reported at least some profit for the quarter. At this point, Ms. Tyler is manufacturing only one product-a swimsuit. Production and cost data relating to the swimsuit for the first quarter follow: 31,600 28,600 Units produced Units sold Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative $ 7.10 $ 6.10 $ 1.60 $ 6.80 Required: 1. Complete the following: a. Compute the unit product cost under absorption costing. b. What is the company's absorption costing net operating income (loss) for the quarter? c. Reconcile the variable and absorption costing net operating income (loss) figures. 3. During the second quarter of operations, the company again produced 31,600 units but sold 34,600 units. (Assume no change in total fixed costs.) a. What is the company's variable costing net operating income (loss) for the second quarter? b. What is the company's absorption costing net operating income (loss) for the second quarter? C. Reconcile the variable costing and absorption costing net operating incomes for the second quarter. Req 1A Reg 1B Req 1C Req 3A Req 3B Req 30 During the second quarter of operations, the company again produced 31,600 units but sold 34,600 units. What company's variable costing net operating income (loss) for the second quarter? Tami's Creations, Inc. Variable Costing Income Statement Sales Variable expenses: Variable cost of goods sold Variable selling and administrative C T Contribution marain Fixed expenses: Fixed manufacturing overhead Fixed selling and administrative Net operating income (loss) During the second quarter of operations, the company again produced 31,600 units but sold 34,600 units. What company's absorption costing net operating income (loss) for the second quarter? (Round your intermediate calc decimal places.) Tar Tami's Creations, Inc. Absorption Costing Income Statement Total I Sales Cost of goods sold Gross margin Selling and administrative expenses Net operating income (loss) 0 During the second quarter of operations, the company again produced 31,600 units but sold 34,600 units. Reconcile the variable costing and absorption costing net operating incomes (losses) for the second quarter. (Losses and deductions should be entered as a negative.) Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes Variable costing net operating income (loss) Absorption costing net operating income (loss)