I understand the top section but I don't understand the Absorption costing how do you get the COGS, Gross Profit, and Operating expenses? What formula/process do you use to get those?

Amber Manufacturing manufactures a single product. Cost, sales, and production information for the company and its single product is as follows: i (Click the icon to view the data.) Read the requirements. Requirement 1. Prepare an income statement for the upcoming year using variable costing. i More Info Amber Manufacturing Contribution Margin Income Statement (Variable Costing) For the Year Ended December 31 Sales revenue $1,004,500 Less: Variable expenses Variable cost of goods sold 656,000 61,500 287,000 Variable operating expenses Contribution margin Less: Fixed expenses Fixed manufacturing overhead Sales price per unit $49 Variable manufacturing costs per unit manufactured (DM, DL and variable MOH) $32 Variable operating expenses per unit sold $3 Fixed manufacturing overhead (MOH) in total for the year $230,000 Fixed operating expenses in total for the year $53,000 Units manufactured during the year 23,000 units Units sold during the year 20,500 units 230,000 53,000 Fixed operating expenses Operating income $ 4,000 Print Done Requirement 2. Prepare an income statement for the upcoming year using absorption Amber Manufacturing Income Statement (Absorption Costing) For the Year Ended December 31 Sales revenue $ 1,004,500 861,000 Less: Cost of goods sold Gross profit 143,500 114,500 Less: Operating expenses