I need detailed help with steps on how to solve, please show how each and number was calculated exactly, and the logic, and be ready for follow up questions on your answer :

A company has the following information from its first month of operations :

Sales (1200 units) : $198,000

Direct Materials Used : $ 70,200

Direct Labor : $81,600

Variable Factory Overhead : $26,400

Fixed Factory Overhead : ?

Variable Selling and Adminstrative : $6,000

Fixed Selling and Adminstrative : $8,000

Gross Margin : $57,600

Contribution Margin : ?

Ending Inventories :

Raw Materials : $10,500

Work In Process : None

Finished Goods ( units ) : 800

The company started the period with zero finished goods inventory.

QUESTION : If the company produces 400 units and sells 1,200 units next year, what would be its cost of goods sold under absorption costing ?