Manufacturing overhead for YEAR 3??

I already tried the following answers:

310,800

[6000*10.80] +101,400 = 166,200

64,800

[4000*10.80] +101,400 = 144,600

10.80

101,400

43,200

105,720

Jordan Manufacturing pays its production managers a bonus based on the company's profitability. During the two most recent years, the company maintained the same cost structure to manufacture its products. Units Produced Units Sold 4,000 6,000 4,000 4,000 Year Production and Sales Year 2 Year 3 Cost Data Direct materials Direct labor Manufacturing overhead-variable Manufacturing overhead-fixed Variable selling and administrative expenses Fixed selling and administrative expenses $ 14.40 per unit $ 22.20 per unit $ 10.80 per unit $101,400 $ 7.00 per unit sold $ 53,000 (Assume that selling and administrative expenses are associated with goods sold.) Jordan sells its products for $109.60 per unit. Required a. Prepare income statements based on absorption costing for Year 2 and Year 3. b. Since Jordan sold the same number of units in Year 2 and Year 3, why did net income increase in Year 3? d. Determine the costs of ending inventory for Year 3. e. Prepare income statements based on variable costing for Year 2 and Year 3. X Answer is not complete. Complete this question by entering your answers in the tabs below. Req A Year 2 Req A Year 3 Reg B Reg D Reg E Year 2 Req E Year 3 Prepare income statements based on absorption costing for Year 3. (Do not round intermediate calculations.) JORDAN MANUFACTURING Absorption Costing Income Statement For the Year Ended Dec. 31, Year 3 Revenues $ 438,400 Cost of Goods Sold: Direct materials $ 57,600 Direct labor 88,800 Manufacturing overhead 0 X 0 146,400 Gross margin 292,000 Selling and administrative (81,000) expenses 0 Net income $ 211,000 >