I'm pretty sure I have A correct (second photo). For B (third photo), am I doing the correct thing by using the 12 months variable cost since they're asking for the entire year? I've seen other examples where they use the monthly variable costs, but that doesn't seem correct since they're asking for the year. Does this worksheet appear to be correct?

$900 Selling and Admin. Costs duces amplifiers. Each unit sells for m/sales and costs for 2020 Production and Production Sales in Costs Units January 105 $88,860 February 117 97.600 March 97 83,007 April 106 89,600 May 115 96,200 June 125 103,500 July 128 105,670 August 132 108 550 September 138 112,978 October 126 104 200 November 124 102.750 December 108 91.050 Total 1.421 $1.183.965 Average cost per unit 5833.19141 $23,570 25,200 22.495 23.720 24 950 26,250 26,690 27 200 28.030 26.400 26. 150 23.990 $304.645 $214.38776 conds Use the whole tied and variatico components for con Production conta (Us Production and Production Corrales in uns Vanco 3.00 Frederort 32.100 145.200 Seling and administrative conte: ( US and neces and Production Chile in Varicos por 355 500 Pored per month $22.05 18 112.00 b. The company estimates that production and sales in 2021 will be Based on the estimate, forecant income before taxes for 2021 1650 $ 1485.000 1.200,150 12,100 Less production costs Vinable Foed Less seling and administrative costs Vorable Fored Income (5) 22.150! 9400 34.000