im not sure what im getting wrong

Estimated Income Statements, using Absorption and Variable Costing Prior to the first month of operations ending January 31, Lemke inc. estimated the following operating results: The company is evaluating a proposal to manufacture 16,800 units instead of 15,200 units, thus creating an ending inventory of 1,600 units. Manufacturing the additional units will not change sales, unit variable factory overhead costs, total fixed factory overhead cost, or total selling and administrative expenses. a. 1. Prepare an estimated income statement, comparing operating results if 15,200 and 16,800 units are manufactured in the absorption costing format. If an amount box does not require an entry leave it blank. Feedback r Cras ky wot a. 1. Recall that under absorption costing. the cost of goods manufactured includes direct materials, direct labor, and factory overhead costs. Both fixed and variable factory costs are included as part of factory overhead. Calculate unit cost for direct materials, direct labor. variable factory overhead, fixed factory overhead. Add together to get total unit cost. For 16,800 units, use the same unit costs for direct materiais, direct labor, and variable overhead, but instead recalculate the fixed factory overhead and add this to obtain the unit cost at the 16,800 unit level. Sales - (Cost of goods manufactured - Inventory. January 31) = Gross profit; Gross profit - Selling and administrative expenses = income from operations. Remember that the Inventory, January 31 adjustment will only be necessary at the 16,800 level. a. 2. Prepare an estimated income statement, comparing operating results if 15,200 and 16,800 units are manufactured in the variable costing format. If an amount box does not require an entry leave it blank. Feedback rCheck My Work a. 2. Recall that under variable costing, fixed factory overhead costs are not a part of the cost of goods manufactured. Instead, fixed factory overhead costs are treated as a period expense. Therefore, recast the income statement such that Net sales - Variable cost of products sold = Manufacturing margin; Manufacturing margin - Variable selling and administrative expenses = Contribution margin; Contribution margin - (Fixed manufacturing costs + Fixed selling and administrative expenses) = Income from operations. Remember that the variable cost of manufacturing will be the same at both levels after adjusting for Inventory, January 31 . Thus manufacturing margin should also be the same for both levels