I need help on #2 where there are red x marked

Dance Creations manufactures authentic Hawaiian hula skirts that are purchased for traditional Hawalian celebrations, costume parties, and other functions. During its first year of business, the company incurred the following costs: Variable Cost per Hula Skirt Direct msterials Direct labor Variable manufacturing overhead Variable selling and S 9.60 .40 1.06 0.40 administrative expenses Fixed Cost per Month Fixed manufactuting overhead Fixed selling and administrative expenses $15,875 4,950 Dance Creations charges $30 for each siirt that it sells. During the first month of operation, it made 1,500 skirts and sold 1,375 Required: 1. Assuming Dance Creations uses variable costing, calculate the variable manufacturing cost per unit for last month. (Round your answer to 2 decimal places.) 14.06 2. Complete a variable costing income statement for last month. (Round your answers to 2 decimal places.) Margin Income Statement the Last Sales revenue 41,250.00 Variable Selling Expenses Contribution margin 550.00 21,931 25 3 4,950.00 Net Operating Income 556 25