NEED HELP ASAP!!

Denton Company manufactures and sells a single product. Cost data for the product are given below: Variable costs per unit: $6 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Total variable costs per unit $23 Fixed costs per month: Fixed manufacturing overhead Fixed selling and administrative $120,000 169,000 Total fixed cost per month $ 289,000 The product sells for $54 per unit. Production and sales data for July and August, the first two months of operations, are as follows: Units Produced 30,000 30,000 Units Sold 26,000 34,000 July August The company's Accounting Department has prepared absorption costing income statements for July and August as presented below July 624,000 780,000 August Sales Cost of goods sold $1,404,000 $1,836,000 816,000 Gross margin Selling and administrative expenses 1,020,000 271,000 247,000 Net operating income $ 533,000 $ 749,000