Just need help with requirement 1 please and thank you. Please show the full solutions thanks so much and have a nice day!

Ontario Corporation makes a special-purpose D4H machine used in the textile industry. Ontario has designed the D4H machine for 2021 to be distinct from its competitors. It has been generally regarded as a superior machine. Ontario presents the following data for the years 2021 and 2022.

Data Table

		2021	2022
1.	Units of D4H produced and sold	275	285
2.	Selling price	$43,000	$45,000
3.	Direct materials (kilograms)	285,000	295,000
4.	Direct material cost per kilogram	$8.00	$8.50
5.	Manufacturing capacity (units of D4H)	290	290
6.	Total conversion costs	$2,175,000	$2,233,000
7.	Conversion cost per unit of capacity	$7,500	$7,700
8.	Selling and customer-service capacity	125 customers	120 customers
9.	Total selling and customer-service costs	$1,250,000	$1,188,000
10.	Selling and customer-service capacity cost per customer	$10,000	$9,900
11.	Design staff	12	12
12.	Total design costs	$1,224,000	$1,230,000
13.	Design cost per employee	$102,000	$102,500

Required

1. Calculate the change in operating income of Ontario Corporation in 2021 and 2022.

2. Calculate the growth, price-recovery, and productivity components of changes in operating income between 2021 and 2022.

3. Comment on your answer in requirement 2. What do these components indicate?

Requirement 1. Calculate the change in operating income of Ontario Corporation in 2021 and 2022.

(Use a minus sign or parentheses for negative amounts.)

	2021
Revenues	?
Costs	?
Direct material costs	?
Manufacturing conversion costs	?
Selling and customer service costs	?
Design costs	?
Total costs	?
Operating income	?