I am missing two parts to completion of this problem.

Tami Tyler opened Tami's Creations, Inc., a small manufacturing company, at the beginning of the year. Getting the company through its rst quarter of operations placed a considerable strain on Ms. Tyler's personal nances. The following income statement for the rst quarter was prepared by a friend who has just completed a course in managerial accounting at State University. Tami's Creations, Inc. Income statement For the Quarter Ended March 31 Sales (28,800 units) $1,152,000 Variable expenses: Variable cost of goods sold $ 452,160 Variable selling and administrative 200,150 6521320 Contribution margin 499,680 Fixed expenses: Fixed manufacturing overhead 254,400 Fixed selling and administrative 257,280 511,580 Net operating loss $( 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 prot for the quarter. At this point, Ms. Tyler is manufacturing only one producta swimsuit. Production and cost data relating to the swimsuit for the rst quarter follow: Units produced 31, 800 Units sold 28, 800 Variable costs per unit: Direct materials $ 7.40 Direct labor $ 6.50 Variable manufacturing overhead $ 1. 80 Variable selling and administrative $ 6.95During the second quarter of operations, the company again produced 31,800 units but sold 34,800 units. What is the company's variable costing net operating income (loss) for the second quarter? ariable expenses: Variable cost of goods sold 546,360 Variable selling and administrative Contribution margin (788,220) Fixed expenses: Fixed manufacturing overhead 254.400 Fixed selling and administrative 257,280 511,680 Net operating income (loss)