I have some numbers put into requirement 1 and 2 but they could be wrong. Please provide the answers with calculations! I would greatly appreciate it!

Yale Company manufactures hair brushes that sell at wholesale for $3 per unit. The company had no beginning inventory in the pri year. These data summarize the current and prior year operations: Prior Year 2,600 units 3,600 units Current Year 4,600 units 3,600 units Sales Production Production cost Factory-variable (per unit) -fixed Marketing-variable Administrative-fixed $ 0.60 $1,800 $ 0.40 $ 500 $ 0.60 $ 1,800 $ 0.40 $ 500 Required: 1. Prepare an income statement for each year based on full costing. 2. Prepare an income statement for each year based on variable costing. 3. Prepare a reconciliation of the difference each year in the operating income resulting from using the full costing method and variable costing method. Required 1 Required 2 Required 3 Prepare an income statement for each year based on full costing. YALE COMPANY Full Costing Income Statement Prior Year Current Year $ Sales $ 7,800 13,800 Less: Cost of goods sold Beginning inventory Cost of goods produced $ 0 $ 1,100 3,960 3,960 5,060 Available for sale Less: Ending inventory 3,960 1,100 0 2,860 5,060 $ 4,940 $ 8,740 Cost of goods sold Gross margin Less: Selling and administrative costs Variable 1,040 500 1,840 500 Fixed 2,340 1,540 3,400 Operating income $ $ 6,400 Required 1 Required 2 Required 3 Prepare an income statement for each year based on variable costing. YALE COMPANY Variable Costing Income Statement Prior Year Current Year Sales $ 7,800 $ 13,800 Less: Cost of goods sold Beginning inventory Cost of goods produced $ 0 $ 600 2,160 2,160 Available for sale 2,160 2,760 Less: Ending inventory 600 0 Cost of goods sold Less: Variable selling and administrative 1,560 1,040 2,760 1,840 2,600 4,600 $ 5,200 $ 9,200 Contribution margin Less: Fixed manufacturing costs Required 1 Required 2 Required 3 Prepare a reconciliation of the difference each year in the operating income resulting from using the full costing method and variable costing method. (Negative amounts should be indicated by a minus sign. Round your "Fixed overhead rate" answers to 2 decimal places.) YALE COMPANY Reconciling Difference in Operating Income Between Full and Variable Costing Prior Year Current Year Change in inventory in units x fixed overhead rate Difference in operating income 0 $ 0