Managerial accounting please help!

lda sidha Karya Company is a family-owned company located in the village of Gianyar on the island of Bali in Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $980. Selected data for the company's operations last year follow: Units in beginning inventory Units produced 280 Units sold 265 Units in ending inventory 15 Variable costs per unit Direct materials 150 Direct labor 370 Variable manufacturing overhead 45 Variable selling and administrative 30 Fixed costs: Fixed manufacturing overhead 70,000 Fixed selling and administrative 30,000 The absorption costing income statement prepared by the company's accountant for last year appears below: Sales 259,700 Cost of goods sold 215,975 Gross margin 43,725 Selling and administrative expense 37,950 Net operating income 5,775