Kalling Company expects to sell 28,700 units at $32 each. Kalling's controller provided the following information for the coming year:

Units production30,000Unit direct materials$ 9.95Unit direct labor$ 2.75Unit variable overhead$ 1.65Unit fixed overhead*$ 2.50Unit selling expense (variable)$ 2.00Total fixed selling expense$ 65,500Total fixed administrative expense$231,000

* The unit fixed overhead is based on 30,000 units produced.

Required:1.Calculate the cost of one unit of product under absorption costing.

$2.Calculate the cost of one unit of product under variable costing.

$3.Calculate operating income under absorption costing for next year.

$4.Calculate operating income under variable costing for next year.

I got the answer for part 1 and 2 with the homework help from your site, but parts 3 and 4 were wrong. Can you please help me understand how to calculate part 3 and 4? Thank you.