I'm having trouble figuring out this journal entry. How do you calculate that spot that I have empty in my screenshot? If you could show the calculation steps, that would be great too. Thanks!

Whitman Company has just completed its first year of operations. The company's absorption costing income statement for the year appears below: Whitman Company Income Statement 1,784,000 $ Sales (40,000 units * $44.60 per unit) Cost of goods sold (40,000 units * $24 per unit) 960,000 824,000 Gross margin 500,000 Selling and administrative expenses Net operating income 324,000 $ The company's selling and administrative expenses consist of $300,000 per year in fixed expenses and $5 per unit sold in variable expenses. The $24 per unit product cost given above is computed as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead ($282,000 = 47,000 units) $ 9 5 4 6 24 Absorption costing unit product cost $ 2. Reconcile any difference between the net operating income on your variable costing income statement and the net operating income on the absorption costing income statement. 282,000 Reconciliation of Variable Costing and Absorption Costing Net Operating Incomes Variable costing net operating income (loss) $ Add: Fixed manufacturing overhead cost deferred in inventory under absorption costing Absorption costing net operating income (loss) $ 282,000