I can not figure out how to get the net operating income for these or the calculation for one of them as it says my answer is wrong but I am not sure which one is wrong? Please help

Here is some supplemental info for assistance

Construct the Variable Costing Income Statement Year 1 Year 2 $ 400,000 $ 400,000 Sales Variable expenses: Variable cost of goods sold Variable selling and administrative expenses 160,000 32,000 $ 160,000 32,000 208,000 Contribution margin Fixed expenses: 208,000 Fixed manufacturing overhead Fixed selling and administrative expenses $120,000 $70,000 $120,000 $70,000 Net operating income $18,000 $18,000 Chapter 6: Applying Excel Data Selling price per unit Manufacturing costs: $50 Variable per unit produced: $11 $6 $3 $120,000 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses Variable per unit sold Fixed per year $4 $70,000 Year 1 Year 2 Units in beginning inventory Units produced during the year Units sold during the year 10,000 8,000 6,000 8,000