I need help one these two please! I will rate!

God Bless

Patrick, Inc. has collected the following data. (There are no beginning inventories.) What is the operating income using variable costing? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) A. $176,490 B. $155,920 C. $62,010 D. $56,180 Srhulty Ine rennrta the follnwind information What is the unit product cost using absorption costing? A. $171 B. $61 C. $69 D. $179