Need assistance with the Absorption costing income statement.

Please break it down clearly for me.

Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. 320 per unit Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory Beginning inventory costs 115,000 units 118,000 units 3,000 units Variable (3,000 units x $135) Fixed (3,000 units x $80) $ 405,000 240,000 Total $ 645,000 Manufacturing costs this year Direct materials Direct labor Overhead costs this year 40 per unit 62 per unit Varlable overhead Fixed overhead $3,220,000 $7,400,000 Selling and adminstrative costs this year Variable Fixed $ 1,416,000 4,600,000