It says that all the numbers are correct other than the 9,000. Just need to know what this number could be!

Ida Company produces a handcrafted musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $880. Selected data for the company's operations last year follow: 25 Units in beginning inventory 0 Units produced 280 Units sold 255 Units in ending inventory Variable costs per unit: Direct materials $ 105 Direct labor $ 315 Variable manufacturing overhead $ 35 Variable selling and administrative $ 40 Fixed costs: Fixed manufacturing overhead $ 63,000 Fixed selling and administrative $ 32,000 The absorption costing income statement prepared by the company's accountant for last year appears below: Sales Cost of goods sold Gross margin Selling and administrative expense Net operating income $ 224,400 173,400 51,000 42,200 $ 8,800 Required: 1. Under absorption costing, how much fixed manufacturing overhead cost is included in the company's inventory at the end of last year? 2. Prepare an income statement for last year using variable costing. Required: 1. Under absorption costing, how much fixed manufacturing overhead cost is included in the company's inventory at the end of last year? 2. Prepare an income statement for last year using variable costing. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare an income statement for last year using variable costing. Ida Company Variable Costing Income Statement Sales $ 224,400 Variable expenses: Variable cost of goods sold $ 116,025 $ 9,000 125,025 99,375 Claims this is incorrect Variable selling and administrative expense Contribution margin Fixed expenses: Fixed manufacturing overhead 63,000 $ 32,000 Fixed selling and administrative expense Net operating income 95,000 4,375 $